Exhibit 24.1


				IBM
			New Orchard Road
			Armonk, NY 10504


						February 10, 2015



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

I hereby delegate to each of the following individuals, whose signatures
appear below, to sign and file on behalf of Andrew N. Liveris, member of
the Board of Directors of IBM, any Securities and Exchange Commission
forms or documents in connection with any transactions by Andrew N. Liveris
in IBM securities, including without limitation Form 3, Form 4, Form 5,
or Form 144 under the Act.

E. Barth		_____________/s/ E. Barth___________________

J. Bell			_____________/s/ J. Bell____________________

P. Charouk		_____________/s/ P. Charouk_________________

M. Clemens		_____________/s/ M. Clemens_________________

C. A. Hall		_____________/s/ C. A. Hall_________________

G. A. Kuehnel		_____________/s/ G. A. Kuehnel______________

L. M. Lalli		_____________/s/ L. M. Lalli________________

L. Mallardi		____________/s/ L. Mallardi_________________

This authorization shall remain in effect for as long as Andrew N. Liveris
remains a member of the IBM Board of Directors.


				Very truly yours,

				/s/ Christina M. Montgomery


				Christina M. Montgomery
				Vice President, Assistant General Counsel
				and Secretary