We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of International Business Machines Corporation of our report dated February 26, 2019 relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in the 2018 Annual Report to Shareholders, which is incorporated by reference in International Business Machines Corporation’s Annual Report on Form 10-K for the year ended December 31, 2018. We also consent to the incorporation by reference of our report dated February 26, 2019 relating to the financial statement schedule, which appears in such Annual Report on Form 10-K.