This document provides an analysis of IBM, including its customers, opportunities, threats, strengths, weaknesses, competitors, and recommendations. IBM's largest customers are large enterprises across various industries. It has opportunities to expand services to smaller businesses and increase cloud computing, but also faces threats from increasing competition and potential economic slowdowns. The analysis recommends that IBM expand its service offerings, offer more competitive pricing, and enhance its cloud computing architecture to maintain its market position against competitors like HP and Dell.