Item 2.02. Results of Operations and Financial Condition.

The registrant's press release dated January 20, 2009, regarding its financial results for the periods ended December 31, 2008, including consolidated financial statements for the periods ended December 31, 2008, is Attachment I of this Form 8-K. Attachment II are the slides for IBM's Chief Financial Officer Mark Loughridge's fourth quarter earnings presentation on January 20, 2009, as well as certain reconciliation and other information ("Non-GAAP Supplementary Materials") for information in Attachment I (press release), Attachment II (slides) and in Mr. Loughridge's presentation. All of the information in Attachment I and II is hereby filed except for the following information in Attachment II, which is furnished but not filed:

Slides

On Slide 6 (Transformational Impact on Segment PTI Mix), the information bars for 2000 and 2001, and the last information bar for 2008.

On Slide 11 (Expense Summary), the following statement: "SG&A Ops: Growth Markets grew 9% yr/yr, Rest of World down 5% yr/yr"

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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