Item 5. Other Events

The registrant's press release dated July 18, 2001, regarding its financial results for the periods ended June 30, 2001, including unaudited consolidated financial statements for the period ended June 30, 2001, is Attachment I of this Form 8-K.

Attachment II of this Form 8-K is IBM's Chief Financial Officer John R. Joyce's second quarter earnings presentation to securities analysts on Wednesday, July 18, 2001.

IBM's web site (www.ibm.com) contains a significant amount of information about IBM, including financial and other information for investors (www.ibm.com/investor/). IBM encourages investors to visit its various web sites from time to time, as information is updated and new information is posted.