IBM EUROCORDINATION ' ACCORD DE METHODE '

By signing this 'Accord de Methode' on April 11, 2005 , FO will join the negotiation team to bring FO contribution to every individual situation so that at the end of this Legal process no un voluntary separation will be necessary. During the negotiations, FO will :

Contribute to the implementation of a set of social measures that will enable voluntary and eligible employees to leave IBM Eurocordination under the best possible offerings.

Ensure that any job opened by this IBM Eurocordination reorganization will be first proposed to the IBM Eurocoordination local employees.

Verify during the 'comite de suivi ' that the commitments taken by IBM Eurocoordination will be implemented for each of the local employees.