Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-111214) of Dell Inc. of our report dated June 30, 2008 relating to the financial statements of the Dell Financial Services L.P. 401(k) Plan, which appears in this Form 11-K.

PricewaterhouseCoopers LLP

Dallas, Texas
June 30, 2008