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<ACCEPTANCE-DATETIME>20151019160910
ACCESSION NUMBER:		0001104659-15-071368
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		36
CONFORMED PERIOD OF REPORT:	20151019
ITEM INFORMATION:		Results of Operations and Financial Condition
FILED AS OF DATE:		20151019
DATE AS OF CHANGE:		20151019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTERNATIONAL BUSINESS MACHINES CORP
		CENTRAL INDEX KEY:			0000051143
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER & OFFICE EQUIPMENT [3570]
		IRS NUMBER:				130871985
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02360
		FILM NUMBER:		151164340

	BUSINESS ADDRESS:	
		STREET 1:		1 NEW ORCHARD ROAD
		CITY:			ARMONK
		STATE:			NY
		ZIP:			10504
		BUSINESS PHONE:		9144991900

	MAIL ADDRESS:	
		STREET 1:		1 NEW ORCHARD RD
		CITY:			ARMONK
		STATE:			NY
		ZIP:			10504
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