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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-014870.txt : 20060811
<SEC-HEADER>0000000000-06-014870.hdr.sgml : 20060811
<ACCEPTANCE-DATETIME>20060329091512
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-014870
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060329

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELL INC
		CENTRAL INDEX KEY:			0000826083
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPUTERS [3571]
		IRS NUMBER:				742487834
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0129

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		ONE DELL WAY
		STREET 2:		STED
		CITY:			ROUND ROCK
		STATE:			TX
		ZIP:			78682-2244
		BUSINESS PHONE:		5127284737

	MAIL ADDRESS:	
		STREET 1:		ONE DELL WAY
		CITY:			ROUND ROCK
		STATE:			TX
		ZIP:			78682

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELL COMPUTER CORP
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


      March 29, 2006

Room 4561


Ms. Joan Hooper
Chief Accounting Officer
Dell Inc.
One Dell Way
Round Rock, Texas 78682

Re:	Dell Inc.
	Form 10-K for Fiscal Year Ended January 28, 2005
	Forms 10-Q for Fiscal Quarters Ended
      April 29, 2005, July 29, 2005 and October 28, 2005
      Forms 8-K dated October 31, 2005 and November 10, 2005
	File No. 0-17017


Dear Ms. Hooper:

	We have completed our review of the filings referenced above
and
do not, at this time, have any further comments.


								Sincerely,


								Brad Skinner
								Accounting Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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