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NEW YORK, Jan 10 (Reuters) - The S&P 500 ended flat on Tuesday as gains in healthcare and financials offset a drop in energy shares, while the Nasdaq hit another record high close.
A drop in shares of IBM weighed on the Dow.
Based on the latest available results, the Dow Jones Industrial Average was down 31.85 points, or 0.16 percent, to 19,855.53, the S&P 500 was unchanged at 2,268.9 and the Nasdaq Composite added 20.00 points, or 0.36 percent, to 5,551.82. (Reporting by Caroline Valetkevitch; Editing by Nick Zieminski)