<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Fri Apr 25 20:25:02 UTC 2025 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <labelLink xlink:role="http://www.xbrl.org/2003/role/link" xlink:type="extended">
<!-- [WMV6][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt9uqgO9qQHmt9BQ98lPQIywUHeA7gsTCN0p4/OQ1P6CUfq+Y/f0fh/LFNtnd4FwS1wUn5F5fos7P/QMDHomQ68lrcHAC5zm7N5m1AHmg0DUTh3TijOWd16NFkyQXH6nlQYtImZPiGboUWX/HBm5xhaZFHjIQ8IwbcLvFC05mY+J1UCG0SGLGefvV8/q2asBOpaufO/uyxH/0tf3f9+hjdhotkXnO5Fd/7oTNDmwmSe5OFB+KZaWVEHqOFElDOd0IUdTZo9l71hUUpvyNKpscnmM9lLFnU5TZnTAg6bGtg8wcjnVg8pkhVE7] CSR-->
    <loc xlink:type="locator" xlink:label="ions_KyleJenneMember" xlink:href="ions-20250605.xsd#ions_KyleJenneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ions_KyleJenneMember_lbl" xml:lang="en-US">Kyle Jenne [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ions_KyleJenneMember" xlink:to="ions_KyleJenneMember_lbl"/>
  </labelLink>
</linkbase>
