Item 2.02. Results of Operations and Financial Condition.

Attachment I of this Form 8-K contains the prepared remarks for IBM's Chief Financial Officer Mark Loughridge's fourth quarter earnings presentation to securities analysts on January 17, 2008. Certain reconciliation and other information ("Non-GAAP Supplementary Materials") for this presentation was included in Attachment II to the Form 8-K that IBM submitted on January 17, 2008, which included IBM's press release dated January 17, 2008. All of the information in Attachment I is hereby filed except for the information set forth below, which is furnished but not filed:

The following statement on page 2: "In the fourth quarter, Systems and Technology revenue growth was flat excluding the divested printer business"

The following statement on page 3: "and up 17 percent excluding the additional interest expense for our accelerated share repurchase"

The following statement on page 15: "but without the divested printer business, revenue was flat"

The following statement on page 22: "so without the ASR interest, net income grew 13 percent and net margin expanded by 50 basis points"

Item 8.01. Other Events.

Attachment II of this Form 8-K contains information that is being posted on IBM's Investor Relations website (www.ibm.com/investor/). All of the information in Attachment II is hereby filed.

IBM's web site (www.ibm.com) contains a significant amount of information about IBM, including financial and other information for investors (www.ibm.com/investor/). IBM encourages investors to visit its various web sites from time to time, as information is updated and new information is posted.

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