International Business Machines Corporation
New Orchard Road
Armonk, NY 10504


						January 6, 2017



Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

I hereby authorize each of the following individuals, whose
signatures appear below, as well as each of the International
Business Machines Corporation (IBM) employees holding the
titles of Secretary; Assistant Secretary;
Vice President of Compensation; Director of Executive
Compensation; and Manager Executive Compensation Operations;
and any employee of IBM designated in writing by the Secretary
of IBM,to sign and file on my behalf as an Executive Officer of
IBM any Securities and Exchange Commission forms or documents
in connection with any transactions by me in IBM securities,
including without limitation Form 3, Form 4, and Form 5 under
the Securities Exchange Act of 1934
and Form 144 under the Securities Act of 1933.
The specimen signatures provided below may be signed
on separate documents,and such documents taken together
shall constitute a single document.

E. Barth          __________/s/ E. Barth_____________________
C. Kobialka          ______/s/ C. Kobialka___________________
P.T. Charouk          ______/s/ P.T. Charouk_________________
M. Clemens          ________/s/ M. Clemens___________________
C. A. Hall          _______/s/ C.A. Hall_____________________
A. Gomes da Silva     ______/s/ A. Gomes da Silva____________
N. LaMoreaux          _______/s/ N. LaMoreaux________________
L. Mallardi          _________/s/ L. Mallardi________________
C. M. Montgomery	______/s/ C.M. Montgomery____________

This authorization shall remain in effect for as long
as I remain an executive officer of IBM.


					Very truly yours,




					Robert Del Bene