8-K

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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

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                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934

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       Date of Report (Date of earliest event reported): November 15, 2006

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                                    Dell Inc.
             (Exact name of registrant as specified in its charter)


            Delaware                 0-17017                74-2487834
  (State or other jurisdiction     (Commission            (IRS Employer
        of incorporation)          File Number)         Identification No.)


                      One Dell Way, Round Rock, Texas 78682
               (Address of principal executive offices) (zip code)

       Registrant's telephone number, including area code: (512) 338-4400


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

|_| Written communications pursuant to Rule 425 under the Securities Act (17 CFR
    230.425)

|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
    240.14a-12)

|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
    Act (17 CFR 240.14d-2(b))

|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
    Act (17 CFR 240.13e-4(c))




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Item 2.02 - Results of Operations and Financial Condition.

     On November 15, 2006, Dell Inc. issued a press release announcing that it
is delaying the announcement of preliminary financial results for its fiscal
third quarter ended November 3, 2006. A copy of the press release is furnished
as Exhibit 99.1 to this report.


Item 9.01 - Financial Statements and Exhibits.

(c)    Exhibits

       99.1    Press Release issued by Dell Inc., dated November 15, 2006.


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                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                           DELL INC.


Date: November 15, 2006                    By:   /s/ Lawrence P. Tu
                                                 ----------------------------
                                                 Lawrence P. Tu,
                                                 Senior Vice President, General
                                                 Counsel and Secretary


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                                  EXHIBIT INDEX

   Exhibit
     No.                           Description of Exhibits
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    99.1     -- Press Release issued by Dell Inc., dated November 15, 2006.


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EX-99.1

                                                                    EXHIBIT 99.1

               Dell to Announce Preliminary Results for
             Third Quarter Fiscal 2007 by End of November

   Company Updates Status of Previously Announced SEC Investigation


    ROUND ROCK, Texas--(BUSINESS WIRE)--xx--Dell (NASDAQ:DELL) said
today it intends to announce its preliminary results for its fiscal
third quarter by the end of this month. The move from the originally
scheduled date of November 16 reflects the level of complexity the
company is facing in the preparation of its preliminary results. This
complexity arises out of the ongoing investigations by the Securities
and Exchange Commission (SEC) and the company's Audit Committee into
certain accounting and financial reporting matters, and the fact the
company has not filed its Form 10-Q for the second fiscal quarter.
When the company does announce earnings it will be in the form of a
press release only.

    In addition, the company said that future earnings announcements
will be moved back by approximately one week versus Dell's prior
schedule.

    The company also announced it has been informed that the SEC has
entered a formal order of investigation. The delay in announcing
earnings is not related to that development. Dell continues to
cooperate with the SEC, and is committed to resolving all issues in
connection with the investigation and regaining compliance with all
SEC filing requirements as soon as possible.

    About Dell

    Dell Inc. (NASDAQ:DELL) listens to customers and delivers
innovative technology and services they trust and value. Uniquely
enabled by its direct business model, Dell sells more systems globally
than any other computer company, placing it No. 25 on the Fortune 500.
For more information, visit www.dell.com. To get Dell news direct,
visit www.dell.com/RSS.

    Dell is a trademark of Dell Inc.

    Dell disclaims any proprietary interest in the marks and names of
others.


    CONTACT: Dell Inc., Round Rock
             Media Contacts:
             Bob Pearson, 512-728-3256
             bob_pearson@dell.com
             or
             Jess Blackburn, 512-725-0187
             jess_blackburn@dell.com
             or
             Investor Contacts:
             Lynn A. Tyson, 512-723-1130
             lynn_tyson@dell.com
             or
             Robert Williams, 512-728-7570
             robert_williams@dell.com