Exhibit 24

             POWER OF ATTORNEY OF LOUIS V. GERSTNER, JR.
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     KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned
Chairman of the Board of Directors and Chief Executive Officer of
International Business Machines Corporation, a New York corporation
(the "Corporation"), which is to file with the Securities and
Exchange Commission (the "SEC") under the provisions of the
Securities Act of 1933, as amended, one or more Registration
Statements on Form S-4, or other appropriate Form, for shares of
capital stock of the Corporation to be issued in connection with the
acquisition by the Corporation of Unison, hereby constitute and
appoint Lawrence R. Ricciardi, John E. Hickey, John R. Joyce and
Jeffrey D. Serkes, and each of them, my true and lawful
attorneys-in-fact and agents, with full power to act, together or
each without the others, for me and in my name, place and stead, in
any and all capacities, to sign, or cause to be signed
electronically any and all of said Registration Statements and any
and all amendments to the aforementioned Registration Statements and
to file said Registration Statements and amendments thereto so
signed with all exhibits thereto, and with any and all other
documents in connection therewith, with the SEC, hereby granting
unto said attorneys-in-fact and agents, and each of them, full power
and authority to do and perform any and all acts and things
requisite and necessary to be done in and about the premises, as
fully to all intents and purposes as I might or could do in person,
hereby ratifying and conforming all that said attorneys-in-fact and
agents or any of them may lawfully do or cause to be done by virtue
hereof.

     IN WITNESS WHEREOF, I, the undersigned, have executed this
Power of Attorney as of this 29th day of July, 1997.



                                /s/ Louis V. Gerstner, Jr.
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                                Louis V. Gerstner, Jr.
                                Chairman of the Board and
                                Chief Executive Officer