The IBM Neural Computer (INC) is a highly flexible, re-configurable parallel processing system that is intended as a research and development platform for emerging machine intelligence algorithms and computational neuroscience. It consists of hundreds of programmable nodes, primarily based on Xilinx's Field Programmable Gate Array (FPGA) technology. The nodes are interconnected in a scalable 3d mesh topology. We overview INC, emphasizing unique features such as flexibility and scalability both in the types of computations performed and in the available modes of communication, enabling new machine intelligence approaches and learning strategies not well suited to the matrix manipulation/SIMD libraries that GPUs are optimized for. This paper describes the architecture of the machine and applications are to be described in detail elsewhere.