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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 MUGeIK+W626erkDLnVLoZn777Otbk+lKHzF6ZICkTdc0o0OAv+Pp8S4lUc0ZSHxK
 t9P+7rirjoZfdSgKUK/Bkg==

<SEC-DOCUMENT>9999999997-06-008856.txt : 20060314
<SEC-HEADER>9999999997-06-008856.hdr.sgml : 20060314
<ACCEPTANCE-DATETIME>20060314094308
<PAPER>
ACCESSION NUMBER:		9999999997-06-008856
CONFORMED SUBMISSION TYPE:	NO ACT
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060218
FILED AS OF DATE:		20060307
DATE AS OF CHANGE:		20060314
EFFECTIVENESS DATE:		20060307

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:		NO ACT
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02360
		FILM NUMBER:		06026883

	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
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<TYPE>NO ACT
<SEQUENCE>1
<FILENAME>9999999997-06-008856.paper
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This document was generated as part of a paper submission.
Please reference the Document Control Number 06026883 for access to the original document.
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