International Business Machines Corporation (the "Company") is submitting its financial statements for the quarter ended September 30, 2007 as part of the Securities and Exchange Commission's (SEC) eXtensible Business Reporting Language ("XBRL") Voluntary Filing Program. XBRL is an emerging XML-based standard to define and exchange business reports and financial statements. The XBRL-tagged data submitted is on an unaudited basis for the purpose of testing the related format and technology.

Attached as Exhibit 100 to this Current Report on Form 8-K are the following financial statements from the Company's Quarterly Report on Form 10-Q for the quarter ended September 30, 2007, filed with the SEC on October 30, 2007, formatted in XBRL: (i) the Consolidated Statement of Earnings for the three month and nine month periods ended September 30, 2007 and 2006, (ii) the Consolidated Statement of Financial Position at September 30, 2007 and December 31, 2006 and (iii) the Consolidated Statement of Cash Flows for the nine month periods ended September 30, 2007 and 2006. Users of this data are advised pursuant to Rule 401 of Regulation S-T that the financial and other information contained in the XBRL documents is unaudited and these are not the official publicly filed financial statements of the Company. The purpose of submitting these XBRL-formatted documents is to test the related format and technology and, as a result, investors should continue to rely on the official filed version of the furnished documents and not rely on the information in this Current Report on Form 8-K, including Exhibit 100, in making investment decisions.

In accordance with Rule 402 of Regulation S-T, the information in this Current Report on Form 8-K, including Exhibit 100, shall not be deemed to be "filed" for purposes of Section 18 of the Securities and Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liability of that section, and shall not be incorporated by reference into any registration statement or other document filed under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.

(d) Exhibits

Exhibit Number                               Description

100               The following financial statements from International Business
                  Machines Corporation Quarterly Report on Form 10-Q for the
                  quarter ended September 30, 2007, filed on October 30, 2007,
                  formatted in XBRL: (i) the Consolidated Statement of Earnings for
                  the three month and nine month periods ended September 30, 2007
                  and 2006, (ii) the Consolidated Statement of Financial Position
                  at September 30, 2007 and December 31, 2006 and (iii) the
                  Consolidated Statement of Cash Flows for the nine month periods
                  ended September 30, 2007 and 2006.