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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 A3K70YHXN+RoeuqDv/vOO+qstQfS5XNy20w9apiyahzeQD6lXEdeVC0sk9m2JcaA
 RGoVhowh4rVYcVriE9F1qg==

<SEC-DOCUMENT>0001215588-03-000024.txt : 20030908
<SEC-HEADER>0001215588-03-000024.hdr.sgml : 20030908
<ACCEPTANCE-DATETIME>20030908150047
ACCESSION NUMBER:		0001215588-03-000024
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20030904
FILED AS OF DATE:		20030908

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			CLARKE JEFFREY W
		CENTRAL INDEX KEY:			0001215588

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17017
		FILM NUMBER:		03885903

	MAIL ADDRESS:	
		STREET 1:		C/O DELL INC.
		STREET 2:		ONE DELL WAY
		CITY:			ROUND ROCK
		STATE:			TX
		ZIP:			78682

ISSUER:		

	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

	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>4
<SEQUENCE>1
<FILENAME>doc4.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>
    <periodOfReport>2003-09-04</periodOfReport>
    <notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000826083</issuerCik>
        <issuerName>DELL INC</issuerName>
        <issuerTradingSymbol>DELL</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001215588</rptOwnerCik>
            <rptOwnerName>CLARKE JEFFREY W</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O DELL INC.</rptOwnerStreet1>
            <rptOwnerStreet2>ONE DELL WAY</rptOwnerStreet2>
            <rptOwnerCity>ROUND ROCK</rptOwnerCity>
            <rptOwnerState>TX</rptOwnerState>
            <rptOwnerZipCode>78682</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Senior Vice President </officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>
  <nonDerivativeTable>
  </nonDerivativeTable>
  <derivativeTable>
   <derivativeTransaction>
      <securityTitle>
          <value>Nonqualified Stock Options</value>
      </securityTitle>
      <conversionOrExercisePrice>
          <value>34.24</value>
      </conversionOrExercisePrice>
      <transactionDate>
          <value>2003-09-04</value>
      </transactionDate>
      <transactionCoding>
          <transactionFormType>4</transactionFormType>
          <transactionCode>A</transactionCode>
          <equitySwapInvolved>0</equitySwapInvolved>
      </transactionCoding>
      <transactionAmounts>
          <transactionShares>
              <value>150000.00</value>
          </transactionShares>
          <transactionPricePerShare>
              <value>0</value>
          </transactionPricePerShare>
          <transactionAcquiredDisposedCode>
              <value>A</value>
          </transactionAcquiredDisposedCode>
      </transactionAmounts>
      <exerciseDate>
              <footnoteId id="F1" />
      </exerciseDate>
      <expirationDate>
          <value>2013-09-04</value>
      </expirationDate>
      <underlyingSecurity>
          <underlyingSecurityTitle>
              <value>Common Stock</value>
          </underlyingSecurityTitle>
          <underlyingSecurityShares>
              <value>150000.00</value>
          </underlyingSecurityShares>
      </underlyingSecurity>
      <postTransactionAmounts>
          <sharesOwnedFollowingTransaction>
              <value>150000.00</value>
          </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
          <directOrIndirectOwnership>
              <value>D</value>
          </directOrIndirectOwnership>
      </ownershipNature>
   </derivativeTransaction>
  </derivativeTable>
<footnotes>
   <footnote id="F1">Exercisable as follows:  30,000 shares on 9/4 of 2004 through 2008.</footnote>
</footnotes>
    <ownerSignature>
       <signatureName>Thomas H. Welch, Jr.,  Attorney-in-Fact   </signatureName>
       <signatureDate>2003-09-08</signatureDate>
    </ownerSignature>
</ownershipDocument>

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