Exhibit 24

IBM Corporation
Armonk, NY 10504



								May 22, 2007

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


The following individuals, whose signatures appear below, and the successors to their positions, are hereby authorized to sign and file on my behalf all forms required by the U.S. securities laws, including without limitation Form 3, Form 4, Form 5 and Form 144.

		A. Bonzani		______________/s/________________


		D. Cummins		______________/s/________________


		C. B. Gregory		______________/s/________________


		M. Sladek		______________/s/________________


These individuals may further delegate this authority and this authorization shall remain in effect for as long as I remain an executive officer of IBM.

								Very truly yours,
									/s/

								Rodney C. Adkins