<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM DELL
COMPUTER CORPORATION FINANCIAL STATEMENTS AS OF AND FOR THE THREE MONTH PERIOD
ENDED APRIL 28, 2000, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.

<MULTIPLIER> 1,000,000

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          FEB-02-2001
<PERIOD-END>                               APR-28-2000
<CASH>                                           3,459
<SECURITIES>                                       269
<RECEIVABLES>                                    2,768
<ALLOWANCES>                                        60
<INVENTORY>                                        411
<CURRENT-ASSETS>                                 7,494
<PP&E>                                           1,194
<DEPRECIATION>                                     398
<TOTAL-ASSETS>                                  12,023
<CURRENT-LIABILITIES>                            5,303
<BONDS>                                            508
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         3,968
<OTHER-SE>                                       1,655
<TOTAL-LIABILITY-AND-EQUITY>                    12,023
<SALES>                                          7,280
<TOTAL-REVENUES>                                 7,280
<CGS>                                            5,788
<TOTAL-COSTS>                                    5,788
<OTHER-EXPENSES>                                   117
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   9
<INCOME-PRETAX>                                    750
<INCOME-TAX>                                       225
<INCOME-CONTINUING>                                525
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       525
<EPS-BASIC>                                       0.20
<EPS-DILUTED>                                     0.19

<F1>Item consists of research, development and engineering.