<SEC-DOCUMENT>0001104659-16-127356-index.html : 20160615
<SEC-HEADER>0001104659-16-127356.hdr.sgml : 20160615
<ACCEPTANCE-DATETIME>20160615160825
ACCESSION NUMBER:		0001104659-16-127356
CONFORMED SUBMISSION TYPE:	11-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20151231
FILED AS OF DATE:		20160615
DATE AS OF CHANGE:		20160615

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:		11-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02360
		FILM NUMBER:		161715386

	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>11-K
<SEQUENCE>1
<FILENAME>a16-12760_111k.htm
<DESCRIPTION>11-K
<TEXT>
Document 1 - file: a16-12760_111k.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>a16-12760_1ex23.htm
<DESCRIPTION>EX-23
<TEXT>
Document 2 - file: a16-12760_1ex23.htm

</DOCUMENT>
</SEC-DOCUMENT>