Specialty Gases Supplied by Matheson Tri-Gas to Enable Semiconductor Advances

Armonk, NY and Basking Ridge, NJ -- April, 28, 2008 -- International Business Machines Corporation (NYSE: IBM) and Matheson Tri-Gas Inc., the largest subsidiary of Taiyo Nippon Sanso Corporation, Japan, announced today that they have signed a unique, four-year agreement to jointly develop new manufacturing materials and processes that will enable the next generation of semiconductor technology for 32nm and beyond. The agreement marks the first time Matheson Tri- Gas/Taiyo Nippon Sanso and IBM have collaborated on semiconductor technology.

As the semiconductor industry transitions from one technology generation to the next, manufacturers must rapidly develop new approaches to manage shrinking device circuitry. In order to continue to innovate at the transistor level in successive technology generations, IBM will collaborate with Matheson Tri-Gas/Taiyo Nippo Sanso to research and develop new high purity gas molecules and new delivery systems for the manufacturing of atomic-scale semiconductors. Engineers from the two companies and Matheson Tri-Gas' parent company, Taiyo Nippon Sanso Corporation, will conduct joint research and development at the College of Nanoscale Science and Engineering’s Albany NanoTech Complex.

“Taiyo Nippon Sanso Group including Matheson Tri-Gas' cutting-edge source gases and advanced purification equipment, when integrated with IBM's state-of-the-art CMOS research capabilities, enables both companies to accelerate the pace of semiconductor innovation,” said Bernie Meyerson, Vice President Strategic Alliances and Chief Technical Officer for IBM Systems & Technology Group. “In our business model where we pool individual research strengths and intellectual property, we are able to reduce the significant costs associated with the research required to create the next generation of chip technology.”

“This relationship between Taiyo Nippon Sanso Corporation, Matheson Tri-Gas, and IBM sends a clear message to the global semiconductor community that the collaborative model that IBM and its partners have chosen is attractive for partners specializing in material, chemical and gas based solutions to technical challenges of the twenty-first century," said Bill Kroll, Chairman, President, and Chief Executive Officer of Matheson Tri-Gas.

"This relationship with IBM will enable the Taiyo Nippon Sanso Group to position itself as a leading edge material supplier in the semiconductor material market beyond 32nm," said Mike Hara, Senior Managing Director of Taiyo Nippon Sanso Corporation.

Matheson Tri-Gas, Inc. is a single source for industrial, medical, specialty and electronic gases, gas handling equipment, high performance purification systems, engineering and gas management services, and on- site gas generation with a mission to deliver innovative solutions for global customer requirements. Matheson Tri-Gas, Inc. is the largest subsidiary of the Taiyo Nippon Sanso Corporation Group, one of the five largest suppliers of industrial, specialty, and electronics gases in the world.

CONTACTS:
Beth Sullivan	Christine K. Scully
Corporate Marcomm Manager	Marketing Communication Manager
Matheson Tri-Gas, Inc.	Matheson Tri-Gas, Inc.
bsullivan@matheson-trigas.com	christine.scully@verizon.net
(215) 648-4026	(201) 825-1331
W. Bruce McConnel
IBM Media Relations, Microelectronics
914.766.4427 direct