IBM to Sell New York Tower: IBM has tentatively agreed to sell its 43-story Manhattan headquarters for $205 million, Crain's New York Business said. The report said that the price, about $200 a square foot, would be the most paid for office space since New York City's real estate market collapsed in the late 1980s. The computer giant earlier announced a restructuring that concentrates on industries rather than geography. Currently, International Business Machines Corp.'s massive sales force, estimated at 30,000 worldwide, is divided into geographical regions and product lines. Analysts largely cheered the move, saying the Armonk, N.Y.-based company has been evolving to focus more on customer needs in specific industries. The marketing teams will be focused on 14 industries, such as communications, distribution, education, finance, government and health.