<SEC-DOCUMENT>0001104659-14-052217-index.html : 20140718
<SEC-HEADER>0001104659-14-052217.hdr.sgml : 20140718
<ACCEPTANCE-DATETIME>20140718144742
ACCESSION NUMBER:		0001104659-14-052217
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20140717
ITEM INFORMATION:		Results of Operations and Financial Condition
FILED AS OF DATE:		20140718
DATE AS OF CHANGE:		20140718

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02360
		FILM NUMBER:		14982506

	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>8-K
<SEQUENCE>1
<FILENAME>a14-17121_28k.htm
<DESCRIPTION>8-K
<TEXT>
Document 1 - file: a14-17121_28k.htm

</DOCUMENT>
</SEC-DOCUMENT>