<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM DELL 
COMPUTER CORPORATION FINANCIAL STATEMENTS AS OF AND FOR THE SIX MONTH PERIOD 
ENDED JULY 28, 1996, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH 
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000,000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          FEB-02-1997
<PERIOD-END>                               JUL-28-1996
<CASH>                                              46
<SECURITIES>                                       910
<RECEIVABLES>                                      828
<ALLOWANCES>                                         0
<INVENTORY>                                        204
<CURRENT-ASSETS>                                 2,141
<PP&E>                                             212
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                   2,364
<CURRENT-LIABILITIES>                            1,172
<BONDS>                                             13
<COMMON>                                           266
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          6
<OTHER-SE>                                         540
<TOTAL-LIABILITY-AND-EQUITY>                     2,364
<SALES>                                          3,328
<TOTAL-REVENUES>                                 3,328
<CGS>                                            2,636
<TOTAL-COSTS>                                    2,636
<OTHER-EXPENSES>                                    53
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   5
<INCOME-PRETAX>                                    273
<INCOME-TAX>                                        79
<INCOME-CONTINUING>                                194
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                    (9)
<CHANGES>                                            0
<NET-INCOME>                                       185
<EPS-PRIMARY>                                     1.89
<EPS-DILUTED>                                     1.86