False.
The first computer made was the ENIAC -- Electronic Numerical Integrator and Computer. This was used during World War II.
In 1974, MITS introduced a mail order build-it-yourself computer kit called Altair. MITS hired Bill Gates and Paul G. Allen to improve Altair.
Microsoft and Apple began producing personal computers. Their success encouraged other companies to start up and produce a their own version of a personal computer. IBM was one of these companies.