Item 2.02. Results of Operations and Financial Condition.

The registrant's press release dated October 15, 2009, regarding its financial results for the periods ended September 30, 2009, including consolidated financial statements for the periods ended September 30, 2009, is Attachment I of this Form 8-K.

Attachment II are the slides for IBM's Chief Financial Officer Mark Loughridge's third quarter earnings presentation on October 15, 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:

Slide 26 (Supplemental EPS Information - Acquisition-Related Activity - 2009).

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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