<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0002005007</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000051143</issuerCik>
      <issuerName>International Business Machines Corp</issuerName>
      <secFileNumber>001-02360</secFileNumber>
      <issuerAddress>
        <com:street1>One New Orchard Road</com:street1>
        <com:city>Armonk</com:city>
        <com:stateOrCountry>NY</com:stateOrCountry>
        <com:zipCode>10504</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>9144991900</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Robert Thomas</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>UBS Financial Services Inc</name>
        <address>
          <com:street1>1000 Harbor Blvd</com:street1>
          <com:street2>3rd Floor</com:street2>
          <com:city>Weehawken</com:city>
          <com:stateOrCountry>NJ</com:stateOrCountry>
          <com:zipCode>07086</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>25000</noOfUnitsSold>
      <aggregateMarketValue>5758088.48</aggregateMarketValue>
      <noOfUnitsOutstanding>942134390</noOfUnitsOutstanding>
      <approxSaleDate>08/26/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>06/08/2025</acquiredDate>
      <natureOfAcquisitionTransaction>restricted stock vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>54</amountOfSecuritiesAcquired>
      <paymentDate>06/08/2025</paymentDate>
      <natureOfPayment>n/a</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>06/08/2025</acquiredDate>
      <natureOfAcquisitionTransaction>restricted stock vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1650</amountOfSecuritiesAcquired>
      <paymentDate>06/08/2025</paymentDate>
      <natureOfPayment>n/a</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>02/01/2026</acquiredDate>
      <natureOfAcquisitionTransaction>restricted stock vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>21368</amountOfSecuritiesAcquired>
      <paymentDate>02/01/2026</paymentDate>
      <natureOfPayment>n/a</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>02/18/2026</acquiredDate>
      <natureOfAcquisitionTransaction>restricted stock vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1259</amountOfSecuritiesAcquired>
      <paymentDate>02/18/2026</paymentDate>
      <natureOfPayment>n/a</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>02/21/2026</acquiredDate>
      <natureOfAcquisitionTransaction>restricted stock vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>669</amountOfSecuritiesAcquired>
      <paymentDate>02/21/2026</paymentDate>
      <natureOfPayment>n/a</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>Robert Thomas is CCO at IBM, Robert D Thomas Revocable Trust dtd 2/4/14 is the seller.</remarks>
    <noticeSignature>
      <noticeDate>08/26/2026</noticeDate>
      <signature>/s/JOSEPH  CASSIDY, for UBS Financial Services Inc, as attorney-in-fact for Robert Thomas</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
