IBM
New Orchard Road
Armonk, NY 10504

May 15, 2019


Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

I hereby delegate to each of the following individuals, whose signatures appear
below, to sign and file on behalf of Diane J. Gherson, an executive officer
of IBM, any Securities and Exchange Commission forms or documents in connection
with any transactions by Diane J. Gherson in IBM securities, including
without limitation Form 3, Form 4, Form 5 under the Securities Exchange Act
of 1934, or Form 144 under the Securities Act of 1933. The specimen signatures
provided below may be signed on separate documents, and such documents
taken together shall constitute a single document.
D. Condrea       _________/s/ D.Condrea____________________
E. Barth         _________/s/ E. Barth_____________________
J. Daly          _________/s/ J. Daly______________________
L. Mallardi      _________/s/ L. Mallardi__________________
M. Clemens       _________/s/ M. Clemens___________________
N. Wilmore       _________/s/ N. Wilmore___________________
P.E. Dunkle, Jr. _________/s/ P.E. Dunkle, Jr._____________
P.T. Charouk     _________/s/ P.T. Charouk_________________
R. Hayes         _________/s/ R. Hayes_____________________

This authorization shall remain in effect for as long as
Diane J. Gherson remains an executive officer of IBM.

               		Very truly yours,

              		/s/ Christina M. Montgomery
                        Christina M. Montgomery
           		Vice President,
			Assistant General Counsel and Secretary