Item 2.02. Results of Operations and Financial Condition.

The registrant's press release dated July 16, 2009, regarding its financial results for the periods ended June 30, 2009, including consolidated financial statements for the periods ended June 30, 2009, is Attachment I of this Form 8-K.

Attachment II are the slides for IBM's Chief Financial Officer Mark Loughridge's second quarter earnings presentation on July 16, 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:

† On Slide 6 (Margin Trends), the data for 1999, 2002, 2004 and 2005.

† In their entirety, each of Slide 29 (Supplemental EPS Information - Acquisition-Related Activity - 2009), Slide 30 (Supplemental EPS Information - Acquisition-Related Activity - 2008) and Slide 31 (Supplemental EPS Information
- Acquisition-Related Activity - 2007).

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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