-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 QZ0aIaYvDes/SFnA4Lkon84yVht9chV3NQsNElzXy3gCviGukXr5v0+aTT9riAfb
 aqavA3DYg8+kLfpCtm9SwA==

<SEC-DOCUMENT>9999999995-08-002535.txt : 20080813
<SEC-HEADER>9999999995-08-002535.hdr.sgml : 20080813
<ACCEPTANCE-DATETIME>20080813001525
ACCESSION NUMBER:		9999999995-08-002535
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080812
DATE AS OF CHANGE:		20080813
EFFECTIVENESS DATE:		20080812

FILER:

	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

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-151459
		FILM NUMBER:		081011378

	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>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2008-08-12</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>13:00:00</finalEffectivenessDispTime>
        <form>S-1</form>
        <filer>
            <cik>0000826083</cik>
            <entityName>DELL INC</entityName>
            <fileNumber>333-151459</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----