International Business Machines Corporation (the "Company") is submitting its financial statements and financial statement footnotes for the quarter ended September 30, 2008 as part of the Securities and Exchange Commission's (the "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 from the Company's Quarterly Report on Form 10-Q for the quarter ended September 30, 2008, filed with the SEC on October 28, 2008 formatted in XBRL:
(i) the Consolidated Statement of Earnings for the three month and nine month periods ended September 30, 2008 and 2007, (ii) the Consolidated Statement of Financial Position at September 30, 2008 and December 31, 2007, (iii) the Consolidated Statement of Cash Flows for the nine months ended September 30, 2008 and 2007 and (iv) the notes to the consolidated financial statements, tagged as blocks of text. 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 from International Business Machines Corporation
                 Quarterly Report on Form 10-Q for the period ended September 30,
                 2008, filed on October 28, 2008 formatted in XBRL: (i) the
                 Consolidated Statement of Earnings for the three month and nine
                 month periods ended September 30, 2008 and 2007, (ii) the
                 Consolidated Statement of Financial Position at September 30, 2008
                 and December 31, 2007, (iii) the Consolidated Statement of Cash
                 Flows for the nine months ended September 30, 2008 and 2007 and
                 (iv) the notes to the consolidated financial statements, tagged as
                 blocks of text.