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                                                                    EXHIBIT 23



                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-69724) of Dell Computer Corporation of our report
dated June 29, 2001 relating to the financial statements and financial statement
schedules of the Dell Computer Corporation Deferred Compensation Plan, which
appears in this Form 11-K.

/s/ PricewaterhouseCoopers LLP

Austin, Texas
September 20, 2001