# EXHIBIT INDEX

| Reference number per Item 601 of Regulation S-K | Description of Exhibits | Exhibit number in this Form 10-K |
|---|---|---|
| (3) | Certificate of incorporation and By-laws. The certificate of incorporation of IBM is Exhibit V of Form 10-K for the year ended December 31, 1982, and is hereby incorporated by reference. The By-laws of IBM are Exhibit 4 (b) to Registration Statement No. 2-94059 on Form S-15 filed on October 29, 1984 on Form SE, and are hereby incorporated by reference. | Not applicable |
| (4) | Instruments defining the rights of security holders. The instruments defining the rights of the holders of the 9½% Notes due 1986 and the 9½% Debentures due 2004 are Exhibits (b) (1), (2), (3) and (4) to Registration Statement No. 65563 on Form S-16 filed on September 25, 1979, and are hereby incorporated by reference. The instruments defining the rights of the holders of the 10.80% Notes due 1983 to 1986 are Exhibit V of Form 10-K for the year ended December 31, 1979, and are hereby incorporated by reference. The instruments defining the rights of the holders of the 7½% Convertible Subordinated Debentures due 2004 are Exhibit 4(c) to Registration Statement No. 2-94059 on Form S-15 filed on October 29, 1984, and are hereby incorporated by reference. | Not applicable |
| (9) | Voting trust agreement. | Not applicable |
| (10) | Material contracts. Copy of IBM Variable Compensation Plan is contained in Registration Statement No. 2-77235 on Form S-8 filed on April 29, 1982, and is hereby incorporated by reference. Copy of IBM 1982 Stock Option Plan is contained in Registration Statement No. 2-77236 on Form S-8 filed on April 29, 1982, and is hereby incorporated by reference. | Not applicable |
| (11) | Statement re computation of per share earnings. | Not applicable |
| (12) | Statement re computation of ratios. | Not applicable |
| (13) | Annual report to security holders. (Filed with Form SE dated 3/26/85) | II |
| (18) | Letter re change in accounting principles. | Not applicable |
| (19) | Previously unfilled documents. | Not applicable |
| (22) | Subsidiaries of the registrant. | III |
| (23) | Published report regarding matters submitted to vote of security holders. | Not applicable |
| (24) | Consents of experts and counsel. | Not applicable |
| (25) | Powers of attorney. (Filed with Form SE dated 3/26/85) | I |
| (28) | Additional exhibits. | Not applicable |
| none | none | none |
| none | none | none |