##### 



Exhibit 4.3

Any text removed pursuant to Dassault Systèmes confidential treatment request has been separately filed with the
U.S. Securities and Exchange Commission and is marked [***] herein.

Amendment 139
to the
Amended and Restated License Agreement
for the Use and Marketing of Programming Materials
dated May 31, 1996 (the 1996 Agreement)
between
International Business Machines Corporation
and
Dassault Systemes, S.A.

This Amendment (Amendment) is entered into by and between International
Business Machines Corporation (IBM), incorporated under the laws of the State
of New York and Dassault Systemes, S.A. (OWNER), a French société anonyme.

Whereas, OWNER is the owner of 3D/2D Computer Aided Design/Computer Aided
Manufacturing/Computer Aided Engineeering/Product Integrated Management
software programs marketed under various trademarks.

Whereas, the parties wish to add new products to the Agreement, change some
product identification numbers for some previously announced WLS and CAA
products, and make other miscellaneous changes.

Whereas, the parties wish to amend the 1996 Agreement for the purposes of
making the changes associated with the foregoing.

Now therefore, the parties agree as follows:

1)The following products are added to Table A. of Attachment XXIII:

|         |  |                                                   |  |                                                                                   |  |         |  |          
|-------- |  | ------------------------------------------------- |  | --------------------------------------------------------------------------------- |  | ------- |  | ---------
|IBM      |  |                                                   |  | -------------------------------PLC RELATED ROYALTY-------------------------------
|PROGRAM  |  |                                                   |  | STANDARD                                                                          |  | ADD-ON  |  | SHAREABLE
|NUMBER   |  | PRODUCT NAME                                      |  | CONFIGURATION                                                                     |  | PRODUCT |  | PRODUCT  
|5693-WD1 |  | CATIA-WELD DESIGN 1 PRODUCT                       |  | [***]                                                                             |  | [***]   |  | [***]    
|5691-WD1 |  | CATIA-WELD DESIGN 1 PRODUCT                       |  | [***]                                                                             |  | [***]   |  | [***]    
|5693-HA1 |  | CATIA-HEALING ASSISTANT 1 PRODUCT                 |  | [***]                                                                             |  | [***]   |  | [***]    
|5691-HA1 |  | CATIA-HEALING ASSISTANT 1 PRODUCT                 |  | [***]                                                                             |  | [***]   |  | [***]    
|5693-PSO |  | PHOTO STUDIO OPTIMIZER 2 PRODUCT                  |  | [***]                                                                             |  | [***]   |  | [***]    
|5691-PSO |  | PHOTO STUDIO OPTIMIZER 2 PRODUCT                  |  | [***]                                                                             |  | [***]   |  | [***]    
|5693-SPE |  | CATIA-DMU SPACE ENGINEERING
ASSISTANT 2 PRODUCT   |  | [***]                                                                             |  | [***]   |  | [***]    
|5691-SPE |  | CATIA-DMU SPACE ENGINEERING
ASSISTANT 2 PRODUCT   |  | [***]                                                                             |  | [***]   |  | [***]    
|5693-WGD |  | CATIA-WAVEGUIDE DIAGRAMS 2 PRODUCT                |  | [***]                                                                             |  | [***]   |  | [***]    
|5691-WGD |  | CATIA-WAVEGUIDE DIAGRAMS 2 PRODUCT                |  | [***]                                                                             |  | [***]   |  | [***]    
|5693-TUD |  | CATIA-TUBING DIAGRAMS 2 PRODUCTS                  |  | [***]                                                                             |  | [***]   |  | [***]    
|5691-TUD |  | CATIA-TUBING DIAGRAMS 2 PRODUCTS                  |  | [***]                                                                             |  | [***]   |  | [***]    
|5693-WAV |  | CATIA-WAVEGUIDE DESIGN 2 PRODUCT                  |  | [***]                                                                             |  | [***]   |  | [***]    
|5691-WAV |  | CATIA-WAVEGUIDE DESIGN 2 PRODUCT                  |  | [***]                                                                             |  | [***]   |  | [***]    
|5693-RCD |  | CATIA-RACEWAY & CONDUIT DESIGN 2
PRODUCT          |  | [***]                                                                             |  | [***]   |  | [***]    
|5691-RCD |  | CATIA-RACEWAY & CONDUIT DESIGN 2
PRODUCT          |  | [***]                                                                             |  | [***]   |  | [***]    
|5693-NVG |  | CATIA-NC MANUFACTURING
VERIFICATION 2 PRODUCT     |  | [***]                                                                             |  | [***]   |  | [***]    
|5691-NVG |  | CATIA-NC MANUFACTURING
VERIFICATION 2 PRODUCT     |  | [***]                                                                             |  | [***]   |  | [***]    
|5691-CV2 |  | CATIA-CORE & CAVITY
DESIGN 2 CONFIGURATION        |  | [***]                                                                             |  | [***]   |  | [***]    
|5691-SL3 |  | CATIA-AEROSPACE SHEETMETAL
DESIGN 3 CONFIGURATION |  | [***]                                                                             |  | [***]   |  | [***]    

1



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Any text removed pursuant to Dassault Systèmes confidential treatment request has been separately filed with the
U.S. Securities and Exchange Commission and is marked [***] herein.

2)The royalties for the following previously announced migration paths are
changed from $0 to the following:

|                 |  |                |  |        
|---------------- |  | -------------- |  | -------
|(IBM             |  | (IBM           |  | W/S to 
|PROGRAM          |  | PROGRAM        |  | W/S    
|NUMBER)          |  | NUMBER)        |  | UPGRADE
|From V5 Products |  | To V5 Products |  | ROYALTY
|5626-CGO         |  | 5691-DSE       |  | [***]  
|5626-CGO         |  | 5693-DSE       |  | [***]  

3)Add the following to Table C. V4 to V5 Migration Paths and Royalty Upgrade
Charges  US Royalty Table of Attachment XXIII:

|                 |  |                           |  |        
|---------------- |  | ------------------------- |  | -------
|(IBM             |  | (IBM                      |  | W/S to 
|PROGRAM          |  | PROGRAM                   |  | W/S    
|NUMBER)          |  | NUMBER)                   |  | UPGRADE
|                 |  |                           |  | ROYALTY
|From V5 Products |  | To V5 Products            |  |        
|5693-KWG         |  | 5693-PKT                  |  | [***]  
|5691-KWG         |  | 5691-PKT                  |  | [***]  
|5626-PMP+SMP+MMP |  | 5693-AMG                  |  | [***]  
|5626-PMP+SMP+MMP |  | 5691-AMG                  |  | [***]  
|5626-PMP+SMP+MMP |  | 5693-PMG+SMG+AMG          |  | [***]  
|5626-PMP+SMP+MMP |  | 5691-PMG+SMG+AMG          |  | [***]  
|5626-GSD         |  | 5693-GSO                  |  | [***]  
|5626-GSD         |  | 5691-GSO                  |  | [***]  
|5626-CGO         |  | 5693-DSE+QSR              |  | [***]  
|5626-CGO         |  | 5691-DSE+QSR              |  | [***]  
|5626-ARW         |  | 5693-RCD                  |  | [***]  
|5626-ARW         |  | 5691-RCD                  |  | [***]  
|5626-VST         |  | 5693-PHS+PSO              |  | [***]  
|5626-VST         |  | 5691-PHS+PSO              |  | [***]  
|5626-FAM         |  | 5691-MO2+5691-PMG         |  | [***]  
|5626-FAM         |  | 5691-MO2+5693-PMG         |  | [***]  
|5626-FAM+NCR     |  | 5691-MO2+5691-PMG         |  | [***]  
|5626-FAM+NCR     |  | 5691-MO2+5693-PMG         |  | [***]  
|5626-MAM         |  | 5691-MO2+5691-PMG+MMG     |  | [***]  
|5626-MAM         |  | 5691-MO2+5693-PMG+MMG     |  | [***]  
|5626-MAM+NCR     |  | 5691-MO2+5691-PMG+MMG     |  | [***]  
|5626-MAM+NCR     |  | 5691-MO2+5693-PMG+MMG     |  | [***]  
|5626-MUM         |  | 5691-NCG+PMG+SMG+MMG      |  | [***]  
|5626-MUM         |  | 5693-NCG+PMG+SMG+MMG      |  | [***]  
|5626-MUM         |  | 5691-NCG+AMG              |  | [***]  
|5626-MUM         |  | 5693-NCG+AMG              |  | [***]  
|5626-DAM         |  | 5691-MD2+5691-NCG+SMG+PMG |  | [***]  
|5626-DAM         |  | 5691-MD2+5693-NCG+SMG+PMG |  | [***]  

2



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##### 



Any text removed pursuant to Dassault Systèmes confidential treatment request has been separately filed with the
U.S. Securities and Exchange Commission and is marked [***] herein.

4)The IBM Program Numbers for the following CAA Licensed Programs, already
added to the Agreement on Table A of Attachment XXVII, are changed from 5691 to
5693. There is no change in royalties. The new Program Numbers are:

|         |  |                              | 
|-------- |  | ---------------------------- | 
|IBM      |  |                              | 
|PROGRAM  |  |                              | 
|NUMBER   |  | PRODUCT NAME                
|5693-DMC |  | CAA  Data Model Customizer  | 
|5693-CUT |  | CAA  C++ Unit Test Manager  | 
|5693-JUT |  | CAA  Java Unit Test Manager | 
|5693-CSC |  | CAA  C++ Source Checker     | 
|5693-SCM |  | CAA  Source Code Manager    | 

5)Web-based Learning Solutions

a) the IBM Program Numbers for the following WLS Licensed Programs licensed on
an Enterprise basis, and already added to the Agreement either on Table E to
Attachment XXIII or Exhibit 1 of Attachment XXII (these denoted by asterisks
below), are changed from 5691 to 5795. There is no change in royalties. All
WLS Licensed Programs are consolidated to Table E, and the new Program Numbers
are:

|         |  |                                                 | 
|-------- |  | ----------------------------------------------- | 
|IBM      |  |                                                 | 
|PROGRAM  |  |                                                 | 
|NUMBER   |  | PRODUCT NAME                                    | 
|5795-MDC |  | CATIA User Companion for Mechanical Design      | 
|5795-HDS |  | CATIA User Companion for Hybrid Design          | 
|5795-DNC |  | User Companion for DMU* (for ENOVIA cusotomers) | 
|5795-DNS |  | User Companion for DMU* (for CATIA customers)   | 
|5795-VMC |  | User Companion for VPM*                         | 
|5795-M4C |  | CATIA User Companion for V4                     | 

b) Section C.10.12.2, added by Amendment 121 to the Agreement and further
amended in Amendment 136, and Section C.10.12.3, added by Amendment 127, are
deleted in their entirety and are replaced with the following as the new
Section C.10.12.2:



| |  |  | C.10.12.2 The CATIA V5 WLS products shall be licensed to customers under
the following terms:
a) The CATIA WLS V5 configuration 5795-MDC is licensed to customers on a
one-to-one (1:1) relationship between the 5795-MDC configuration and each
licensed CATIA V5 Part Design 1 or Part Design 2 product. This includes each
licensed standard configuration (and any future configuration) which contains
Part Design 1 or 2, custom configurations built using 5693-PD1 or -PDG AOP
and all shared 5691-PDG products.
| |  |  | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|
| |  |  | b) The CATIA WLS V5 product 5795-HDS is licensed to customers on a one-to-one
(1:1) relationship between the 5795-HDS product and each licensed Generative
Shape Design 2 product. This includes
each licensed standard configuration (and any future configuration) which
contains Generative Shape Design 2, custom configurations built using
5693-GSD AOP and all shared 5691-GSD products.                                                                                                                          
|
| |  |  | c) The CATIA WLS V5 configuration 5795-M4C is licensed to customers on a
one-to-one (1:1) relationship between the 5795-M4C configuration and each
licensed configuration of 5626-SBD,-ADD, and -DWD.                                                                                                                                                                                                                                                                                                                    
|
| |  |  | d) The CATIA WLS V5 product 5795-DNS is licensed to customers on a one-to-one
(1:1) relationship between the 5795-DNS product and each licensed 5693-DN1 or
-DMN add-on or 5691-DMN shareable                                                                                                                                                                                                                                                                                                                            

3



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##### 



Any text removed pursuant to Dassault Systèmes confidential treatment request has been separately filed with the
U.S. Securities and Exchange Commission and is marked [***] herein.



| |  |  | product as well as each licensed configuration (and any future configuration)
which includes the CATIA/ENOVIA V5 DMU Navigator 1 or DMU Navigator 2
product.                                                                                                                                                                                                                                                                                                                                       
| |  |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|
| |  |  | e) The CATIA V5 WLS product 5795-SMS is licensed to customers on a one-to-one
(1:1) relationship between the 5795-SMS product and each licensed CATIA V5
Sheetmetal Design 1 or Sheetmetal Design 2 product. This includes
each licensed standard configuration (and any future configuration)
which contains Sheetmetal Design 1 or 2, custom configurations built using
5693-SM1 or -SMD AOP and all shared 5691-SMD
Products.                                                                   
|
| |  |  | f) Notwithstanding the foregoing, the parties agree that IBM shall be
required to use only commercially reasonable means to enforce these 1:1
license requirements and shall have a royalty obligation only for sublicenses
explicitly granted. If situations are identified where the 1:1 relationship
has not been applied, IBM will use commercially reasonable means to resolve
such differences with the customer and royalties will be due for any
additional sublicenses explicitly granted.

e) The IBM Program Number and trigram for the Companion Development Studio
Licensed Program, added to the Agreement in Amendment 136, is changed from
5691-DSC to 5799-C96.

6)The following ENOVIA  DMU Navigator Solutions products are added to Table
A of Attachment XXIV:

|         |  |                              |  |                                                       |  |         |  |          
|-------- |  | ---------------------------- |  | ----------------------------------------------------- |  | ------- |  | ---------
|         |  |                              |  | -----------------PLC RELATED ROYALTY-----------------
|IBM      |  |                              |  |                                                       |  |         |  |          
|PROGRAM  |  |                              |  | STANDARD                                              |  | ADD-ON  |  | SHAREABLE
|NUMBER   |  | PROGRAM NAME                 |  | CONFIGURATION                                         |  | PRODUCT |  | PRODUCT  
|5691-PSO |  | Photo Studio Optimizer 2     |  | [***]                                                 |  | [***]   |  | [***]    
|5693-PSO |  | Photo Studio Optimizer 2 AOP |  | [***]                                                 |  | [***]   |  | [***]    

7)The following Lifecycle Solution product is added to Table D of Attachment
XXIV:

|         |  |                   |  |                                                       |  |          
|-------- |  | ----------------- |  | ----------------------------------------------------- |  | ---------
|         |  |                   |  | -----------------PLC RELATED ROYALTY-----------------
|IBM      |  |                   |  |                                                       |  |          
|PROGRAM  |  |                   |  | STANDARD                                              |  | SHAREABLE
|NUMBER   |  | PROGRAM NAME      |  | CONFIGURATION                                         |  | PRODUCT  
|5691-WFD |  | Workflow Designer |  | [***]                                                 |  | [***]    

8)The following changes are made to Attachment XXV  SmarTeam Products, for
products added under prior amendments:

a) Changes to prior Amendments

a) 5799-C91 SmartWeb Client (added by Amendment 131) is renamed to SmartWeb
Navigator Client. There is nochange in royalty.
b) 5799-C92 SmartBOM Editor (added by Amendment 132) is renamed to SmartWeb
Briefcase Client. There is no change in royalty.

Other than the changes indicated above, it is understood that all other terms
of the 1996 Agreement including all Attachments and Exhibits thereto remain in
full force and effect.

If any provision of this Amendment or the 1996 Agreement (as amended) shall be
held to be invalid, illegal or unenforceable, the validity, legality and
enforceability of the remaining provisions shall not in any way be affected or
impaired thereby, and such provision shall be deemed to be restated to reflect
the original intentions of IBM and OWNER as nearly as possible in accordance
with applicable law(s).

The parties agree that any reproduction of this Amendment by reliable means
(such as facsimile or photocopy) will be considered an original of this
Amendment.

4



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##### 



Any text removed pursuant to Dassault Systèmes confidential treatment request has been separately filed with the
U.S. Securities and Exchange Commission and is marked [***] herein.



|                                   |  |                                                        |  |       |  |                     
|---------------------------------- |  | ------------------------------------------------------ |  | ----- |  | --------------------
|Agreed
to:
Dassault Systemes, S.A. |  | Agreed to:
International Business Machines Corporation
|                                   |  |                                                        |  |       |  |                     
|By:                                |  | /s/ Thibault de Tersant                                |  | By:   |  | /s/ R.A. Arco       
|                                   |  |                                                        |  |       |  |                     
|                                   |  | Authorized Signature                                   |  |       |  | Authorized Signature
|Name: Thibault de Tersant          |  | Name: R. A. Arco                                      
|                                   |  |                                                        |  |       |  |                     
|Title: VP Finance                  |  | Title: Manager, PLM Product Mgmt. & Support           
|                                   |  |                                                        |  |       |  |                     
|Date:                              |  | May 29, 2002                                           |  | Date: |  | June 27, 2002       
|                                   |  |                                                        |  |       |  |                     

5