<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM DELL
COMPUTER CORPORATION FINANCIAL STATEMENTS AS OF AND FOR THE NINE MONTH PERIOD
ENDED OCTOBER 27, 1996, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                           FEB-2-1997
<PERIOD-END>                               OCT-27-1996
<CASH>                                              87
<SECURITIES>                                     1,096
<RECEIVABLES>                                      915
<ALLOWANCES>                                         0
<INVENTORY>                                        216
<CURRENT-ASSETS>                                 2,491
<PP&E>                                             223
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                   2,724
<CURRENT-LIABILITIES>                            1,468
<BONDS>                                             18
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           293
<OTHER-SE>                                         558
<TOTAL-LIABILITY-AND-EQUITY>                     2,724
<SALES>                                          5,347
<TOTAL-REVENUES>                                 5,347
<CGS>                                            4,205
<TOTAL-COSTS>                                    4,205
<OTHER-EXPENSES>                                    86
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   6
<INCOME-PRETAX>                                    483
<INCOME-TAX>                                       140
<INCOME-CONTINUING>                                343
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                   (13)
<CHANGES>                                            0
<NET-INCOME>                                       330
<EPS-PRIMARY>                                     1.70
<EPS-DILUTED>                                     1.67