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 Michael L. Eskew, a member of the Board of Directors of IBM, any Securities and Exchange Commission forms or documents in connection with any transactions by Michael L. Eskew 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 Michael L. Eskew remains a member of the Board of Directors of IBM. Very truly yours, 		/s/ Christina M. Montgomery Christina M. Montgomery 		Vice President, 			Assistant General Counsel and Secretary