INTERNAL REVENUE SERVICE                  DEPARTMENT OF THE TREASURY
P.O. BOX 2508
CINCINNATI, OH 45201

Date: September 25, 2002                  Employer Identification Number:
                                          38-0387840
                                          DLN:
UNISYS CORP                               17007065028032
C/O DONNA M. HILL ESQ.                    Person to Contact:
MORGAN LEWIS & BOCKIUS LLP                ROBERT GOUIN           ID# 11690
1701 MARKET STREET                        Contact Telephone Number:
PHILADELPHIA, PA 19103-0000               (877) 829-5500
                                          Plan Name:
                                          UNISYS SAVINGS PLAN

                                          Plan Number: 004
Dear Applicant:

We have made a favorable determination on the plan identified above based on
the information you have supplied.  Please keep this letter, the application
forms submitted to request this letter and all correspondence with the Internal
Revenue Service regarding your application for a determination letter in your
permanent records.  You must retain this information or preserve your reliance
on this letter.

Continued qualification of the plan under its present form will depend on its
effect in operation.  See section 1.401-1(b)(3) of the Income Tax Regulations.
We will review the status of the plan in operation periodically.

The enclosed Publication 794 explains the significance and the scope of this
favorable determination letter based on the determination requests selected on
your application forms.  Publication 794 describes the information that must be
retained to have reliance on this favorable determination letter.  The
publication also provide examples of the effect of a plan's operation on its
qualified status and discusses the reporting requirements for qualified plans.
Please read Publication 794.

This letter relates only to the status of your plan under the Internal Revenue
Code.  It is not a determination regarding the effect of other federal or local
statutes.

This determination is subject to your adoption of the proposed amendments
submitted in your letter dated 02/26/02 & 09/12/02.  The proposed amendments
should be adopted on or before the date prescribed by the regulations under Code
section 401(b).

This plan satisfies the requirements of Code section 4975(e)(7).

This letter considers the changes in qualification requirements made by the
Uruguay Round Agreements Act, Pub. L. 103-465, the Small Business Job Protection
Act of 1996, Pub. L. 104-188, the Uniformed Services Employment and Reemployment
Rights Act of 1994, Pub. L. 103-353, the Taxpayer Relief Act of 1997, Pub. L.
105-.34, the Internal Revenue Service Restructuring and Reform Act of 1998, Pub.
L. 105-206, and the Community Renewal Tax Relief Act of 2000, Pub. L. 106-554.

This letter may not be relied on with respect to whether the plan satisfies the
requirements of section 401(a) of the Code, as amended by the Economic Growth
and Tax Relief Reconciliation Act of 2001, Pub. L. 107-16.

The requirements for employee benefits plans to file summary plan descriptions
(SPD) with the U.S. Department of Labor was eliminated effective August 5, 1997.
For more details, call 1-800-998-7542 for a free copy of the SPD card.

We have sent a copy of this letter to your representative as indicated in the
power of attorney.

If you have questions concerning this matter, please contact the person whose
name and telephone number are shown above.

Sincerely yours,

Paul T. Shultz
Director,
Employee Plans Rulings & Agreements


Enclosures:
Publication 794