United States
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13G

Under the Securities Exchange Act of 1934

(Amendment No. 1)*

Name of Issuer - Dell Computer Corp.

Title or Class of Securities - Common Stock

CUSIP Number - 247025109

Check the following box if a fee is being paid with this statement [ ].


Cusip No. 247025109

Page 2 of 10 Pages

1.  Name of Reporting Person
    (S.S. or I.R.S. Identification No. of above person)

Twentieth Century Companies, Inc. - 43-1325032

2.  Check the appropriate box if a member of a group* - N/A

3.  SEC Use Only

4.  Citizenship or place of organization

Delaware

5.  Sole voting power

6,771,000

6.  Shared voting power

0

7.  Sole dispositive power

6,771,000

8.  Shared dispositive power

0

9.  Aggregate amount beneficially owned by each reporting person

6,771,000

10.  Check box if the aggregate amount in Row (9) excludes
certain shares -

N/A

11.  Percent of class represented by amount in Row 9

7.3%

12.  Type of reporting person*

HC


Cusip No. 247025109

Page 3 of 10 Pages

1.  Name of Reporting Person
    (S.S. or I.R.S. Identification No. of above person)

Investors Research Corporation - 44-0640487

2.  Check the appropriate box if a member of a group* - N/A

3.  SEC Use Only

4.  Citizenship or place of organization

Delaware

5.  Sole voting power

6,750,000

6.  Shared voting power

0

7.  Sole dispositive power

6,750,000

8.  Shared dispositive power

0

9.  Aggregate amount beneficially owned by each reporting person

6,750,000

10.  Check box if the aggregate amount in Row (9) excludes
certain shares -

N/A

11.  Percent of class represented by amount in Row 9

7.3%

12.  Type of reporting person*

IA


Cusip No. 247025109

Page 4 of 10 Pages

1.  Name of Reporting Person
    (S.S. or I.R.S. Identification No. of above person)

Twentieth Century Investors, Inc. - 44-6006315

2.  Check the appropriate box if a member of a group* - N/A

3.  SEC Use Only

4.  Citizenship or place of organization

Maryland

5.  Sole voting power

6,750,000

6.  Shared voting power

0

7.  Sole dispositive power

6,750,000

8.  Shared dispositive power

0

9.  Aggregate amount beneficially owned by each reporting person

6,750,000

10.  Check box if the aggregate amount in Row (9) excludes
certain shares -

N/A

11.  Percent of class represented by amount in Row 9

7.3%

12.  Type of reporting person*

IV


Cusip No. 247025109

Page 5 of 10 Pages

1.  Name of Reporting Person
    (S.S. or I.R.S. Identification No. of above person)

James E. Stowers, Jr. - ###-##-####

2.  Check the appropriate box if a member of a group* - N/A

3.  SEC Use Only

4.  Citizenship or place of organization

United States

5.  Sole voting power

6,771,000

6.  Shared voting power

0

7.  Sole dispositive power

6,771,000

8.  Shared dispositive power

0

9.  Aggregate amount beneficially owned by each reporting person

6,771,000

10.  Check box if the aggregate amount in Row (9) excludes
certain shares -

N/A

11.  Percent of class represented by amount in Row 9

7.3%

12.  Type of reporting person*

IN



SCHEDULE 13G


Item 1(a).     NAME OF ISSUER

     Dell Computer Corp.

Item 1(b).     ADDRESS OF ISSUER'S PRINCIPAL EXECUTIVE OFFICES

     2112 Kramer Lane
     Austin, TX  78758

Item 2(a).   NAME OF PERSONS FILING

     Twentieth Century Companies, Inc., on its behalf and on behalf of:

     Investors Research Corporation
     Twentieth Century Investors, Inc.
     James E. Stowers, Jr.

Item 2(b).   ADDRESS OF PRINCIPAL BUSINESS OFFICE OR, IF NONE,
             RESIDENCE

     4500 Main Street, P.O. Box 418210, Kansas City, MO 64141-
     9210  Attn:  David H. Reinmiller

Item 2(c).   CITIZENSHIP

Delaware

Item 2(d).   TITLE OF CLASS OF SECURITIES

     Common Stock

Item 2(e).     CUSIP NO.

     247025109

Item 3.   IF THIS STATEMENT IS FILED PURSUANT TO RULES 13d-
          1(b) OR 13d-2(b), CHECK WHETHER THE PERSON FILING IS A

     g [ X ]   Parent Holding Company, in accordance with
               Rule 13d-1(b)(ii)(G) (Note:  See Item 7).


Item 4.   OWNERSHIP

     (a)  Aggregate amount beneficially owned:

          6,771,000

     (b)  Percent of class:

          7.3%

     (c)  Number of shares as to which such person has:

          (i)  sole power to vote or to direct the vote:
               6,771,000

          (ii) shared power to vote or to direct the vote:
               0

          (iii)sole power to dispose or to direct the
               disposition of: 6,771,000

          (iv) shared power to dispose or to direct the
               disposition of: 0

Item 5.   OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS

     If this statement is being filed to report the fact that as of the date
hereof the reporting person has ceased to be the beneficial owner of more than
five percent of the class of securities, check the following [ ].

Item 6.   OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF
          ANOTHER PERSON

     Investors Research Corporation, a registered investment adviser manages,
pursuant to management agreements, the investments of six registered investment
companies, Twentieth Century Investors, Inc., Twentieth Century World Investors,
Inc., Twentieth Century Capital Portfolios, Inc., Twentieth Century Premium
Reserves, Inc., TCI Portfolios, Inc., and Twentieth Century Strategic Asset
Allocations, Inc. It also manages the assets of institutional investor accounts.

     Benham Management Corporation, a registered investment adviser, manages,
pursuant to management agreements, the investments of ten registered investment
companies, Capital Preservation Fund, Inc., Capital Preservation Fund II, Inc.,
Benham Government Income Trust, Benham Target Maturities Trust, Benham
California Tax-Free and Municipal Funds, Benham Municipal Trust, Benham Equity
Funds, Benham International Funds, Benham Investment Trust, and Benham Manager
Funds.

     Both Investors Research Corporation and Benham Management Corporation are
wholly-owned subsidiaries of Twentieth Century Companies, Inc. The securities
that are the subject of this report are owned by and held for the investment
companies and separate institutional investor accounts managed by Investors
Research Corporation and Benham Management Corporation. Any dividends received
from such securities, or the proceeds of any sale of such securities, are for
the benefit of and are held for such investment companies and institutional
investor accounts.

     Twentieth Century Investors, Inc. owned 6,750,000 shares or 7.3% of the 
securities that are the subject of this report.

     For further information regarding the ownership of the securities that are
the subject of this report, see Exhibit A attached hereto.

 Item 7.  IDENTIFICATION AND CLASSIFICATION OF THE
          SUBSIDIARY WHICH ACQUIRED THE SECURITY BEING
          REPORTED ON BY THE PARENT HOLDING COMPANY

     See attached Exhibits A and B.

Item 8.   IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF
          THE GROUP

     N/A

Item 9.   NOTICE OF DISSOLUTION OF GROUP

     N/A

Item 10.  CERTIFICATION

     By signing below I certify that, to the best of my knowledge

and belief, the securities referred to above were acquired in the ordinary
course of business and were not acquired for the purpose of and do not have the
effect of changing or influencing the control of the issuer of such securities
and were not acquired in connection with or as a participant in any transaction
having such purpose or effect.


SIGNATURE

     After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true, complete and
correct.



February 9, 1996              TWENTIETH CENTURY COMPANIES, INC.
    Date

                               By: /s/ William M. Lyons
                                   William M. Lyons
                                   Executive Vice President



EXHIBIT A

IDENTITY AND ITEM 3 CLASSIFICATION OF A SUBSIDIARY OF
PARENT HOLDING COMPANIES

     This Schedule 13G is being filed by Twentieth Century Companies, Inc.
("TCC"). Investors Research Corporation ("IRC") and Benham Management
Corporation ("BMC"), each an investment advisor registered under Section 203 of
the Investment Advisors Act of 1940, are wholly-owned subsidiaries of TCC. Mr.
James E. Stowers, Jr., controls TCC by virtue of his beneficial ownership of a
majority of the voting stock of TCC.

     As a result of its status as investment adviser to six investment companies
registered under Section 8 of the Investment Company Act and to several
institutional investors, IRC is deemed to be the beneficial owner of 6,750,000
shares or 7.3% of the outstanding common stock of Dell Computer Corp. (the
"Issuer").

     TCC, as a result of its control of IRC and BMC, and Mr. Stowers, as a
result of his control of TCC, are also deemed to beneficially own all such
shares deemed to be beneficially owned by IRC and BMC. Mr. Stowers, TCC, IRC,
and BMC all disclaim beneficial ownership of the securities that are the subject
to this report.

     The ownership of one investment company client of IRC, Twentieth Century
Investors, Inc. ("TCI"), totalled 6,750,000 shares or 7.3% of the outstanding
common stock of the Issuer.



EXHIBIT B

Rule 13d-1(f)(1)(iii) Agreement


     Each of the undersigned hereby agrees and consents to the execution and
joint filing on its or his behalf by Twentieth Century Companies, Inc. of this
Schedule 13G respecting the beneficial ownership of the common stock of Dell
Computer Corp. at December 31, 1995.

     Dated this 9th day of February, 1996.

                                Twentieth Century Companies, Inc.


                                By: /s/ William M. Lyons

                                    William M. Lyons
                                    Executive Vice President


                                Investors Research Corporation


                                By: /s/ William M. Lyons

                                    William M. Lyons
                                    Executive Vice President


                                Twentieth Century Investors, Inc.


                                By: /s/ William M. Lyons

                                    William M. Lyons
                                    Executive Vice President



                                    /s/ James E. Stowers, Jr.

                                    James E. Stowers, Jr.