Exhibit 24

                 POWER OF ATTORNEY OF JOHN R. JOYCE
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     KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned
Vice President and Controller 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., Lawrence R.
Ricciardi, John E. Hickey 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/ John R. Joyce
                                --------------------------
                                John R. Joyce
                                Vice President and
                                Controller