EXHIBIT 23.1



                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated January 19, 2000 relating to the
consolidated financial statements, which appears in the 1999 Annual Report to
Stockholders of International Business Machines Corporation which is
incorporated by reference in International Business Machines Corporation's
Annual Report on Form 10-K for the year ended December 31, 1999. We also consent
to the incorporation by reference of our report dated January 19, 2000 relating
to the Financial Statement Schedule, which appears in such Annual Report on
Form 10-K.



/s/ PRICEWATERHOUSECOOPERS LLP
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PricewaterhouseCoopers LLP
New York, New York
May 8, 2000