<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0000876661</cik>
        <entityName>NEW YORK STOCK EXCHANGE LLC</entityName>
    </exchange>

    <issuer>
        <cik>0000051143</cik>
        <entityName>INTERNATIONAL BUSINESS MACHINES CORP</entityName>
        <fileNumber>001-02360</fileNumber>
        <address>
            <street1>1 New Orchard Road, Mail Drop 301</street1>
            <city>Armonk</city>
            <stateOrCountryCode>NY</stateOrCountryCode>
            <stateOrCountry>NEW YORK</stateOrCountry>
            <zipCode>10504-1722</zipCode>
        </address>
        <telephoneNumber>(914) 499-1900</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>1.875% Notes Due November 6, 2020</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(2)</ruleProvision>

    <signatureData>
        <signatureName>Victoria Paper</signatureName>
        <signatureTitle>Lead Analyst</signatureTitle>
        <signatureDate>2020-11-06</signatureDate>
    </signatureData>
</notificationOfRemoval>
