Restructuring Agreement - Taligent Inc., Apple Computer Inc. and International Business Machines Corp.

                   RESTRUCTURING AGREEMENT
                              
     RESTRUCTURING  AGREEMENT (this 'Agreement') dated as of  December  14,
1995  among  TALIGENT, INC., a Delaware corporation (the 'Company'),  APPLE
COMPUTER,  INC.,  a  California  corporation ('Apple'),  and  INTERNATIONAL
BUSINESS MACHINES CORPORATION, a New York corporation ('IBM').