<SEC-DOCUMENT>0001047469-19-000218-index.html : 20190124
<SEC-HEADER>0001047469-19-000218.hdr.sgml : 20190124
<ACCEPTANCE-DATETIME>20190124063054
ACCESSION NUMBER:		0001047469-19-000218
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20190124
DATE AS OF CHANGE:		20190124

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:		424B3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-212685
		FILM NUMBER:		19538588

	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>424B3
<SEQUENCE>1
<FILENAME>a2237561z424b3.htm
<DESCRIPTION>424B3
<TEXT>
Document 1 - file: a2237561z424b3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g536899.jpg
<DESCRIPTION>G536899.JPG
<TEXT>
Document 2 - file: g536899.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g865417.jpg
<DESCRIPTION>G865417.JPG
<TEXT>
Document 3 - file: g865417.jpg

</DOCUMENT>
</SEC-DOCUMENT>