<SEC-DOCUMENT>0001104659-23-009257-index.html : 20230201
<SEC-HEADER>0001104659-23-009257.hdr.sgml : 20230201
<ACCEPTANCE-DATETIME>20230201161609
ACCESSION NUMBER:		0001104659-23-009257
CONFORMED SUBMISSION TYPE:	424B5
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20230201
DATE AS OF CHANGE:		20230201

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:		424B5
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-262911
		FILM NUMBER:		23576978

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>424B5
<SEQUENCE>1
<FILENAME>tm234133-3_424b5.htm
<DESCRIPTION>424B5
<TEXT>
Document 1 - file: tm234133-3_424b5.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>2
<FILENAME>tm234133d4_ex-filingfees.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
Document 2 - file: tm234133d4_ex-filingfees.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>lg_ibmr1-4c.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: lg_ibmr1-4c.jpg

</DOCUMENT>
</SEC-DOCUMENT>