##### 



Any text removed pursuant to the
Companys confidential treatment


request has been separately submitted with the
U.S. Securities and


Exchange Commission and is marked [***]
herein.


Exhibit 4(a).2

Amendment 140

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
(IBM)


and


Dassault Systemes, S.A. (OWNER)


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
Engineering/Product Integrated Management software programs
marketed under various trademarks.

Whereas, the parties wish to add new products to
the 1996 Agreement, provide for the announcement of SmarTeam
Products as licensed program products, and update certain terms
and conditions.

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:



|    |                                 
|--- | --------------------------------
|1.0 | CATIA V4 to SmarTeam Integration



|   |                                                                  
|-- | -----------------------------------------------------------------
|a) | The following product is added to Section H
    of Amendment 106:

|         |  |              |                                |         |  |       |  | 
|-------- |  | ------------ | ------------------------------ | ------- |  | ----- |  | 
|IBM      |  |              |                                | PLC    
|PROGRAM  |  |              |                                | RELATED
|NUMBER   |  | PRODUCT NAME |                                | ROYALTY
|         |  |              |                                |        
|5799-HO9 |  |              | CATIAV4 - SMARTEAM INTEGRATION |         |  | [***] | 



|   |                                                                                                                                                                                             
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|b) | The CATIA V4 - SMARTEAM
    Integration Product set forth above shall be subject to
    Section C.13.3.3, added in Amendment 124, regarding
    withdrawal of support for SmarTeam Products.

2.0The
following products are added to Table A. of
Attachment XXIII:

|         |  |              |                                               |                     |  |         |  |           |  |      |   |  |  |  |  | 
|-------- |  | ------------ | --------------------------------------------- | ------------------- |  | ------- |  | --------- |  | ---- | - |  |  |  |  | 
|         |  |              |                                               | PLC RELATED ROYALTY
|IBM      |  |              |                                               |                    
|PROGRAM  |  |              |                                               | STANDARD            |  | ADD-ON  |  | SHAREABLE
|NUMBER   |  | PRODUCT NAME |                                               | CONFIGURATION       |  | PRODUCT |  | PRODUCT  
|        
|5691-FR1 |  |              | CATIA - Part Design Features Recognition 1    |                     |  |         |  |           |  |      |   |  |  |  | 
|5693-FR1 |  |              | CATIA - Part Design Features Recognition 1    |                     |  |         |  |           |  | [*** | ] |  |  |  | 
|5691-WS1 |  |              | CATIA - Wireframe & Surface 1                 |                     |  |         |  |           |  |      |   |  |  |  | 
|5693-GS1 |  |              | CATIA - Generative Shape Design 1             |                     |  |         |  |           |  |      |   |  |  |  | 
|5693-EL1 |  |              | CATIA - Electrical Library 1                  |                     |  |         |  |           |  |      |   |  |  |  | 
|5693-EH1 |  |              | CATIA - Electrical Harness Installation       |                     |  |         |  |           |  |      |   |  |  |  | 
|5691-PDL |  |              | MULTICAx - PD PLUG-IN                         |                     |  |         |  |           |  |      |   |  |  |  | 
|5691-PX1 |  |              | CATIA - PPR PDM Gateway 1                     |                     |  |         |  |           |  |      |   |  |  |  | 
|5693-PX1 |  |              | CATIA - PPR PDM Gateway 1                     |                     |  |         |  |           |  |      |   |  |  |  | 
|5693-EW1 |  |              | CATIA - ENOVIA Work Package Exchange 1        |                     |  |         |  |           |  |      |   |  |  |  | 
|5691-YM1 |  |              | CATIA - Styled Mechanical Design 1            |                     |  |         |  |           |  |      |   |  |  |  | 
|5799-H10 |  |              | CATIA - Design for Student 1*                 |                     |  |         |  |           |  |      |   |  |  |  | 
|5691-BK2 |  |              | CATIA - Business Process Knowledge Template 2 |                     |  |         |  |           |  |      |   |  |  |  | 



---



##### 



Any text removed pursuant to the
Companys confidential treatment
request has been separately submitted with the
U.S. Securities and
Exchange Commission and is marked [***]
herein.

Exhibit 4(a).2

|          |  |                                                         |  |        
|--------- |  | ------------------------------------------------------- |  | -------
|5693-BK2  |  | CATIA - Business Process Knowledge Template 2           |  | [* * *]
|5691-EHF  |  | CATIA - Electrical Harness Flattening 2                 |  |        
|5693-EHF  |  | CATIA - Electrical Harness Flattening 2                 |  |        
|5691-HGR  |  | CATIA - Hanger Design 2                                 |  |        
|5693-HGR  |  | CATIA - Hanger Design 2                                 |  |        
|5691-MPA  |  | CATIA - Prismatic Machining Preparation
    Assistant 2 |  |        
|5693-MPA  |  | CATIA - Prismatic Machining Preparation
    Assistant 2 |  |        
|5691- EWE |  | CATIA - ENOVIA Work Package Exchange 2                  |  |        
|5693- EWE |  | CATIA - ENOVIA Work Package Exchange 2                  |  |        
|5691-YM2  |  | CATIA - Styled Mechanical Design 2                      |  |        
|5691-EI2  |  | CATIA - Electrical Wire Harness Installation
    2      |  |        
|5691-KD3  |  | CATIA - Business Process Knowledge
    Definition 3     |  |        
|5691-AB3  |  | CATIA - Automotive Body in White Design 3               |  |        

* 5799-H10 has only a YLC royalty of [* *
*]

3.0Add the
following to Table C. V4 to V5 Migration Paths and Royalty
Upgrade Charges - US Royalty Table of Attachment
XXIII:

|                             |  |                              |  |                                         |  |                                |  |  |  | 
|---------------------------- |  | ---------------------------- |  | --------------------------------------- |  | ------------------------------ |  |  |  | 
|(IBM
    PROGRAM
    NUMBER) |  | (IBM
    PROGRAM
    NUMBER) |  | W/S to W/SSHARABLE/CONFIGUPGRADEROYALTY |  | W/S to W/SADD-ONUPGRADEROYALTY
|                             |  |                              |  |                                         |  |                                |  |  |  | 
|FROM V5 PRODUCTS             |  | TO V5 PRODUCTS               |  |                                         |  |                                |  |  |  | 
|                             |  |                              |  |                                         |  |                                |  |  |  | 
|5693-WSF                     |  | 5693-GS1                     |  | [* * *]                                
|5691-WSF                     |  | 5693-GS1                     |  |                                         |  |                                |  |  |  | 
|5693-ECD                     |  | 5693-ELD                     |  |                                         |  |                                |  |  |  | 
|5691-ECD                     |  | 5691-ELD                     |  |                                         |  |                                |  |  |  | 
|                             |  |                              |  |                                         |  |                                |  |  |  | 
|FROM V4 PRODUCTS             |  | TO V5 PRODUCTS               |  |                                         |  |                                |  |  |  | 
|                             |  |                              |  |                                         |  |                                |  |  |  | 
|5626-WF3+SUD                 |  | 5693-GS1                     |  |                                         |  |                                |  |  |  | 
|5626-SUD                     |  | 5693-GS1                     |  |                                         |  |                                |  |  |  | 
|5626-WF3+DYS+SOE+PA3+SUD     |  | 5693-PDG+GS1                 |  |                                         |  |                                |  |  |  | 
|5626-ELG                     |  | 5693-EHF                     |  |                                         |  |                                |  |  |  | 
|5626-ELG                     |  | 5691-EHF                     |  |                                         |  |                                |  |  |  | 
|5626-EEM                     |  | 5691-EI2                     |  |                                         |  |                                |  |  |  | 
|5626-EEF                     |  | 5691-EI2+EHF                 |  |                                         |  |                                |  |  |  | 
|5626-EEF                     |  | 5691-EI2+5693EHF             |  |                                         |  |                                |  |  |  | 

4.0Modifications
to Amendment 106 of the 1996 agreement

a)The parties
agree that the Unique PLC Discount Schedule for CATIA P1
products established by Item 7.0 of Amendment 119 is hereby
deleted, and that all CATIA products shall be subject to the
discount schedule set forth in Table T of
Amendment 106.

b)Add a new
section C.16 CATIA Student Version



| |                                                                                                                                                    
| | ---------------------------------------------------------------------------------------------------------------------------------------------------
| | C.16.1 The CATIA Student Version Products
    shall be announced on a PRPQ basis and shall be subject to the
    CATIA V5 terms except as follows:



| |                                                                                                                                                                                                                                                                                                                
| | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | a) The CATIA Student Version shall be
    licensed only to students either (1) enrolled in an authorized
    program at a CATIA HEAT institution, or (2) otherwise be
    engaged in a HEAT project at a HEAT-designated institution, and
    may be used solely for HEAT program or project academic purposes.
| | b) The CATIA Student Version shall be
    licensed on a YLC basis.                                                                                                                                                                                                                                             
| | c) The Try & Buy program is not
    applicable.                                                                                                                                                                                                                                                                





---



##### 



| |                                                                                                                                                                                                         
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | Any text removed pursuant to the
    Companys confidential treatment 
     request has been separately submitted with the U.S. Securities
    and 
     Exchange Commission and is marked [***] herein.

Exhibit 4(a).2

| |                                                                                                                     
| | --------------------------------------------------------------------------------------------------------------------
| | d) Sections C.10.8 - Royalties for
Academic Use, and C.10.9 - Authorized CATIA Education
Provider, do not apply.    
| | e) The CATIA Student Version is not subject to
the discount schedule set forth in Table T.                          
| | f) OWNER shall have no maintenance obligations
for the CATIA Student Version.                                       
|
| | C.16.2 License keys issued by IBM shall be valid
for a period not to exceed one (1) year and twenty-eight
(28) days.

5.0 ENOVIA Products

a) 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-DTL |  | ENOVIA - MultiCax - Step
    Plug-in |  | [***]              
|5691 PDL |  | ENOVIA - MultiCax - PD Plug-in      

b) The following 3d com Navigator Solutions
products are added to Table C of Attachment XXIV:

|         |  |                                |  |                     |  |           |  |  |  | 
|-------- |  | ------------------------------ |  | ------------------- |  | --------- |  |  |  | 
|         |  |                                |  |                    
|         |  |                                |  | PLC RELATED ROYALTY
|IBM      |  |                                |  |                    
|PROGRAM  |  |                                |  | STANDARD            |  | SHAREABLE
|NUMBER   |  | PROGRAM NAME                   |  | CONFIGURATION       |  | PRODUCT  
|        
|5691-V3C |  | ENOVIA - 3d com VPM Web Client |  | [***]              

c) Add the following Lifecycle Solutions products to
Table D of Attachment XXIV:

|         |  |                                |  |                     |  |           |  |  |  | 
|-------- |  | ------------------------------ |  | ------------------- |  | --------- |  |  |  | 
|         |  |                                |  |                    
|         |  |                                |  | PLC RELATED ROYALTY
|IBM      |  |                                |  |                    
|PROGRAM  |  |                                |  | STANDARD            |  | SHAREABLE
|NUMBER   |  | PROGRAM NAME                   |  | CONFIGURATION       |  | PRODUCT  
|        
|5691-SCE |  | ENOVIA - Supply Chain Exchange |  |                     |  |           |  |  |  | 
|5691-DMT |  | ENOVIA - Document Management   |  | [***]              
|5691-AED |  | ENOVIA - Action Editor         |  |                     |  |           |  |  |  | 

d) Add the following Hubs Solutions products to
Table E of Attachment XXIV

|         |  |                                           |  |                     |  |           |  |  |  | 
|-------- |  | ----------------------------------------- |  | ------------------- |  | --------- |  |  |  | 
|         |  |                                           |  |                    
|         |  |                                           |  | PLC RELATED ROYALTY
|IBM      |  |                                           |  |                    
|PROGRAM  |  |                                           |  | STANDARD            |  | SHAREABLE
|NUMBER   |  | PROGRAM NAME                              |  | CONFIGURATION       |  | PRODUCT  
|        
|5691-PGW |  | ENOVIA - PPR Hub Gateway                  |  |                     |  |           |  |  |  | 
|5691-STH |  | ENOVIA - PPR Hub Step Part 21
    Adapter |  | [***]              



---



##### 



| |                                                                                                                                                                                                         
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | Any text removed pursuant to the
    Companys confidential treatment 
     request has been separately submitted with the U.S. Securities
    and 
     Exchange Commission and is marked [***] herein.

Exhibit 4(a).2



|   |                                     
|-- | ------------------------------------
|e) | Add the following as Section C.12.7:



|        |                            
|------- | ---------------------------
|C.12.7 | Beginning with ENOVIA V5R8:



| |                                                                                                     
| | ----------------------------------------------------------------------------------------------------
| | (a) The support model for the ENOVIA
    Lifecycle and common products listed in (3) below shall be:



| |                                                                                                                                                                                                                                                                                           
| | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (1) End of service: the service period ends
    14 months after the general availability of the second
    subsequent release of the product (i.e.,
    Rn + Rn+2 + 14 months),
    but OWNER must provide, at a minimum, 22 months of support.                                           
|
| | (2) Corrective service: requests for
    corrections via a service pack can be made for 10 months
    after the general availability of the second subsequent of the
    product (i.e.,
    Rn + Rn+2 + 10 months),
    and service packs must be provided for a minimum of
    18 months.
|
| | (3) Products: 5691-SCE, DMT, AED, MBP, SDE,
    WFD, SPT, ALA, CUR, EGR, PGT, PDC, PVM, PIM, ECM, PAS, ADR, PDL,
    MGR, RVR, CTM, STH, BOH, PGW, ASH, DOH, SAH, AND DPL.                                                                                                                



| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | (b) In addition to (a) above, the
    support model for customers running ENOVIA Lifecycle products
    and any other CATIA or ENOVIA V5 products shall be that
    both the service and corrective service periods for all CATIA
    and ENOVIA V5 products will match those of the ENOVIA
    Lifecycle product. This is a requirement until such time as the
    restriction requiring that CATIA and ENOVIA V5 products be
    at the same release level has been removed

6.0 SmarTeam Products

a) Beginning with this Amendment, IBM will
announce the SmarTeam products currently licensed under this
Agreement as well as all new SmarTeam products as Generally
Available on a licensed program product basis, unless otherwise
indicated. The SmarTeam products licensed on a licensed program
product basis shall be sublicensed to end users as Standard
Configurations, Add-On Products, or Shareable Products.

b) Add the following to
Attachment XXV - SmarTeam Products.

|         |  |              |  |                                         |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|-------- |  | ------------ |  | --------------------------------------- |  | ------- |  | --------- |  |  |  |  |  |  |  |  |  | 
|         |  |              |  |                                        
|         |  |              |  | PLC RELATED ROYALTY                    
|IBM      |  |              |  |                                        
|PROGRAM  |  |              |  | STANDARD                                |  | ADD-ON  |  | SHAREABLE
|NUMBER   |  | PROGRAM NAME |  | CONFIGURATION                           |  | PRODUCT |  | PRODUCT  
|         |  |              |  |                                         |  |         |  |          
|5691-GWY |  |              |  | SMARTEAM - Gateway Product              |  |         |  | [***]    
|5691-SAA |  |              |  | SMARTEAM - SA Adapter Product           |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5691-OAA |  |              |  | SMARTEAM - OA Adapter Product           |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5691-WFL |  |              |  | SMARTEAM - Workflow Product             |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5691-BOM |  |              |  | SMARTEAM - BOM Product                  |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5691-CAI |  |              |  | SMARTEAM - CATIA Integration Product    |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5693-CAI |  |              |  | SMARTEAM - CATIA Integration Product    |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5691-SEI |  |              |  | SMARTEAM - SE Integration Product       |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5693-SEI |  |              |  | SMARTEAM - SE Integration Product       |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5691-ACI |  |              |  | SMARTEAM - AC Integration Product       |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5693-ACI |  |              |  | SMARTEAM - AC Integration Product       |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5691-MDI |  |              |  | SMARTEAM - MD Integration Product       |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5693-MDI |  |              |  | SMARTEAM - MD Integration Product       |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5691-INI |  |              |  | SMARTEAM - IN Integration Product       |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5693-INI |  |              |  | SMARTEAM - IN Integration Product       |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5691-MII |  |              |  | SMARTEAM - MI Integration Product       |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5693-MII |  |              |  | SMARTEAM - MI Integration Product       |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5691-PEI |  |              |  | SMARTEAM - P Integration Product        |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5693-PEI |  |              |  | SMARTEAM - P Integration Product        |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5691-ETT |  |              |  | SMARTEAM - Electronics Template Product |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5691-FDA |  |              |  | SMARTEAM - FDA Compliance Product       |  |         |  |           |  |  |  |  |  |  |  |  |  | 
|5691-SED |  |              |  | SMARTEAM - Editor Configuration         |  |         |  |           |  |  |  |  |  |  |  |  |  | 



---



##### 



| |                                                                                                                                                                                                         
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | Any text removed pursuant to the
    Companys confidential treatment 
     request has been separately submitted with the U.S. Securities
    and 
     Exchange Commission and is marked [***] herein.

Exhibit 4(a).2



|         |  |                                                  |  |         |  |  |  |  |  |  |  |  |  | 
|-------- |  | ------------------------------------------------ |  | ------- |  |  |  |  |  |  |  |  |  | 
|         |  |                                                  |  |        
|5691-SWE |  | SMARTEAM-Web Editor Configuration                |  | [* * *]
|5691-SNV |  | SMARTEAM-Navigator Configuration                 |  |         |  |  |  |  |  |  |  |  |  | 
|5691-SCT |  | SMARTEAM-Community Workspace Configuration       |  |         |  |  |  |  |  |  |  |  |  | 
|5691-SEG |  | SMARTEAM-Engineering Configuration               |  |         |  |  |  |  |  |  |  |  |  | 
|5691-SET |  | SMARTEAM-Electronics Configuration               |  |         |  |  |  |  |  |  |  |  |  | 
|5691-SFA |  | SMARTEAM-FDA Compliance Configuration            |  |         |  |  |  |  |  |  |  |  |  | 
|5691-SMA |  | SMARTEAM-Multi-site Administration Configuration |  |         |  |  |  |  |  |  |  |  |  | 
|5691-TDM |  | CATIA Team PDM Configuration                     |  |         |  |  |  |  |  |  |  |  |  | 



|                                                     
|-----------------------------------------------------
|SMARTEAM Migration Paths and Royalty Upgrade
Charges:

|                 |  |                      |         |           
|---------------- |  | -------------------- | ------- | ----------
|(IBM             |  | (IBM                 |         | W/S to W/S
|PROGRAM          |  | PROGRAM              |         | UPGRADE   
|NUMBER)          |  | NUMBER)              |         | ROYALTY   
|                
|FROM V5 PRODUCTS |  | TO SMARTEAM PRODUCTS
|                
|5693-TD1         |  | 5691-TDM             |         |           
|5691-TD1         |  | 5691-TDM             | [* * *]

c) Section C.13.2 is deleted in its entirety.

d) As licensed program products, certain of
the exceptions to the CATIA V5 terms set forth in Section C.13.3
(initially added in Amendment 124 and subsequently modified in later
Amendments) no longer are applicable. As a result, the following
changes are made to Section C.13.3

| |    |                                                                                                                                                                                                                                                   
| | -- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | 1) | Sections C.13.3.1, C.13.3.2, C13.3.5, and
C.13.3.8 are deleted in their entirety.                                                                                                                                                                 
| | 2) | Sections C.13.3.6 is renumbered to
C.13.3.1, and is amended to delete the last sentence and replace it
with the following: The actual country uplifts shall be
calculated using the pricing conversion tables that were in effect
for CATIA V5R2.
| | 3) | Section C.13.3.7 is renumbered to C.13.3.2.                                                                                                                                                                                                       

[* * *]



| |    |                                                                                                                                                                                                                                         
| | -- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | 5) | Section C.13.3.9 is renumbered to
C.13.3.5, and is further changed to read as follows (change noted in
italics): ALC shall be equal to [***] of PLC, except
the Team PDM Configuration (TDM), which shall have an ALC of [***] of
PLC.
| | 6) | The following new C.13.3.6 is added:                                                                                                                                                                                                    

[* * *]

7.0CAA RADE Products

Add the following as Section C.15.3:



---



##### 



| |                                                                                                                                                                                             
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | Any text removed pursuant to the Companys confidential
    treatment request has been separately submitted with the U.S.
    Securities and Exchange Commission and is marked [***] herein.

Exhibit 4(a).2



| |                                                                          |                                                                                                                                                                                                                                                                                   
| | ------------------------------------------------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | C.15.3 The support model for the CAA RADE
products shall be as follows:
|
| |                                                                          | (a) End of service: the service period ends 14 months
    after the general availability of the second subsequent release
    of the product (i.e., Rn + Rn+2 +
    14 months), but OWNER must provide, at a minimum, 22
    months of support.                                   
|
| |                                                                          | (b) Corrective service: requests for corrections via
    a service pack can be made for 10 months after the general
    availability of the second subsequent of the product (i.e.,
    Rn + Rn+2 + 10 months), and service
    packs must be provided for a minimum of 18 months.

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.



|Agreed to:Dassault Systemes, S.A.                           |                         | Agreed to:International Business Machines Corporation
|----------------------------------------------------------- | ----------------------- | -----------------------------------------------------
|                                                           
|By:                                                         | /s/ THIBAULT DE TERSANT |                                                      
|Authorized Signature                                        |                         | Authorized Signature                                 
|                                                           
|Name: Thibault de Tersant                                   |                         | Name: R. A. Arco                                     
|                                                           
|Title: Chief Financial Officer and Executive Vice-President |                         | Title: Manager, PLM Product Mgmt. & Support          
|                                                           
|Date:                                                       | December 19, 2002       |