Exhibit 24

             POWER OF ATTORNEY OF LAWRENCE R. RICCIARDI
             ------------------------------------------

     KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned
Senior Vice President and Chief Financial 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 Louis V.
Gerstner, Jr., 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/ Lawrence R. Ricciardi
                                -----------------------------
                                Lawrence R. Ricciardi
                                Senior Vice President
                                and Chief Financial
                                Officer