<SEC-DOCUMENT>0001181431-15-002576-index.html : 20150218
<SEC-HEADER>0001181431-15-002576.hdr.sgml : 20150216
<ACCEPTANCE-DATETIME>20150217131726
ACCESSION NUMBER:		0001181431-15-002576
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20150213
FILED AS OF DATE:		20150217
DATE AS OF CHANGE:		20150217

ISSUER:		

	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

	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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			KAVANAUGH JAMES J
		CENTRAL INDEX KEY:			0001433640

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02360
		FILM NUMBER:		15620433

	MAIL ADDRESS:	
		STREET 1:		IBM CORPORATION
		STREET 2:		ONE NORTH CASTLE DRIVE
		CITY:			ARMONK
		STATE:			NY
		ZIP:			10504
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>rrd422437.xml
<TEXT>
Document 1 - file: rrd422437.html

Document 1 - RAW XML: rrd422437.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.
<SEQUENCE>2
<FILENAME>rrd380472_430945.htm
<TEXT>
Document 2 - file: rrd380472_430945.htm

</DOCUMENT>
</SEC-DOCUMENT>