International Business Machines Corporation
New Orchard Road
Armonk, NY 10504

Date: Dec 2, 2023

Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

I hereby authorize each of the following individuals,
whose signatures appear below, as well as each of the
International Business Machines Corporation (IBM) employees
holding the titles of Secretary; Vice President, Total Rewards;
Director, IBM Corporate Compensation; and any employee of IBM
designated in writing by the Secretary of IBM, to sign and file
on my behalf as a member of the Board of Directors of IBM
any Securities and Exchange Commission forms or documents
in connection with any transactions by me in IBM securities,
including without limitation Form 3, Form 4, and Form 5 under
the Securities Exchange Act of 1934 and 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.

M. Tarsia	__________ /s/ M. Tarsia_______________
L. Lalli	__________ /s/ L. Lalli________________
L. Mallardi	__________ /s/ L. Mallardi_____________
J. Mancillas	__________ /s/ J. Mancillas____________
F. Sedlarcik	__________ /s/ F. Sedlarcik____________
L. Sousa	__________ /s/ L. Sousa________________
A. Plenge	__________ /s/ A. Plenge_______________
A. Servello	__________ /s/ A. Servello_____________

This authorization shall remain in effect for as long as
I remain a Board member of IBM.

					Very truly yours,


					/s/ Marianne C. Brown
					Marianne C. Brown