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Highlights

Below-market rates on virtually every IBM brand

The easiest way to save

Low Rate Financing continues

to set the standard for affordable IT

financing, with flexible payment

plans and attractive rates on a wide

range of IBM products and services.

Now, its easy to get these great

rates on the IBM products you need,

with fast approval processes,

a clear and concise contract, and

a single periodic payment for

hardware, software and services.

And today Low Rate Financing

gives you even more, with more

qualifying products and a low

minimum transaction size. Now thereare more reasons than ever to start

saving on the IT solutions you need!

And now its even easier to qualify!

With minimum transaction sizes

as low as just $1,000**, its easier

than ever to qualify for Low Rate

Financing. Even midsize companies

can finance IT acquisitions at

exceptional rates that used to be

out of reach.

Almost every IBM brand qualifies

for these terrific rates, from powerful

IBM systems and storage to software

and services, so you can finance you

entire solution at tremendous savings

With all these great productsavailable at such incredible rates, its

easy to see why Low Rate Financing

is the best way to get the IT solutions

your organization needs. So call your

IBM Global Financing representative,

and start saving today!

Additional information

Financing transaction sizesfrom $1,000 to $1 million in the

United States and $25,000 to

$1 million in Canada per IBM brand

($2 million for System p).

Available to credit-qualifiedcommercial and state, local and federa

customers in the United States and

all eligible customers in Canada. In

Latin America, the offer is available for

investment-grade customers in Brazil,

Mexico, Chile, Peru and Colombia.

Valid for equipment shipped byDecember 31, 2006, and installed byJanuary 31, 2007, in the United States

and Latin America.

Reduce your total cost of

ownership with exceptionally

low rates

Simplify budgeting and planning

by combining IBM hardware,

software and services into

a single contract with a single

monthly statement

Realize big savings compared

to an outright purchase

Preserve cash flow and other

lines of credit

Free up funds for other crucial

technology requirements

Payments for a 3-year lease

are usually less than dividing

purchase by 36

Low Rate Financing

Get rates as low as 4.90%* for hardware, and 5.20%* for

software and GBS, and transactions as low as $1,000

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Copyright IBM Corporation 2006

IBM Global Financing

North Castle Drive

Armonk, NY 10504-1785 USA

Produced in the United States of America

May 2006

All Rights Reserved

IBM, the IBM logo, System i, System p, System

Storage, System x and System z are trademarks o

registered trademarks of International Business

Machines Corporation in the United States, other

countries, or both.

Other company, product and service names may

be trademarks or service marks of others.

References in this publication to IBM products or

services do not imply that IBM intends to make th

available in all countries in which IBM operates.

IBM Global Financing offerings are providedthrough IBM Credit LLC in the United States, IBM

Canada Ltd. in Canada, and other IBM subsidiar

and divisions worldwide to qualified commercial

and government customers. Rates are based on

a customers credit rating, financing terms, offerin

type, equipment type and options, and may vary

by country. Other restrictions may apply. Rates an

offerings are subject to change, extension or

withdrawal without notice.

* Financing rates as low as 4.90% in the United

States or 4.35% in Canada are available on eligib

hardware (as low as 5.20% in the United States

or 4.65% in Canada on eligible software and GBS

and as low as 6.35% in the United States and

5.85% in Canada on eligible GTS) for Best Pluscredit-qualified customers for 24- to 36-month

terms with a $1 end-of-lease purchase option for

transactions between $100,000 and $1 million.

** In Canada, minimum transaction size is $25,000;

in Brazil, minimum transaction size is $200,000;

in Mexico, Colombia and Peru, minimum transact

size is $100,000; and in Chile, minimum transacti

size is $50,000.

1Eligible IBM products and services may vary in

selected Latin American countries.

2 Special restrictions apply.

3 Must include hardware on the same transaction in

the United States.4 Excludes customized business recovery services

contracts, and Cisco contracts with less than

30% Global Technology Services content. Greate

than $1 million requires special approval.

In Canada, order requirementsinclude a firm order (purchase

order and/or signed lease agreement)

by December 18, 2006, with

customer-requested arrival date of

December 31, 2006, or earlier, as well

as a signed lease prior to shipment.

Valid for companies with at least

25 employees. Other restrictions may apply.

Contact your IBM Global Financing

representative for additional

information and specific details.

For more information

Contact your IBM Global Financingrepresentative.

Visit the IBM Global FinancingWeb site at ibm.com/financing

Eligible IBM products and services:

Product family Specific models

System i All models and upgrades

(U.S., Canada and Latin America1

)

System p Selected models and upgrades2

(U.S., Canada and Latin America1)

System x All models and upgrades2

(U.S., Canada and Latin America1)

System z 2086, 2096 all models2

(U.S., Canada and Latin America1)

System Storage Selected models and upgrades

(U.S., Canada and Latin America1)

Printing Systems All models and upgrades

(U.S., Canada and Latin America1)

Retail Store Systems All models

(U.S., Canada and Latin America1)

Services Global Business Services3

(U.S. and Latin America1)Global Technology Services4

One Time Charge Software All One Time Charge Software3

(U.S., Canada and Latin America1)