<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM DELL
COMPUTER CORPORATION FINANCIAL STATEMENTS AS OF AND FOR THE THREE MONTH PERIOD
ENDED MAY 4, 1997, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                           FEB-1-1998
<PERIOD-END>                                MAY-4-1997
<CASH>                                             140
<SECURITIES>                                     1,302
<RECEIVABLES>                                    1,022
<ALLOWANCES>                                        31
<INVENTORY>                                        266
<CURRENT-ASSETS>                                 2,979
<PP&E>                                             390
<DEPRECIATION>                                     139
<TOTAL-ASSETS>                                   3,243
<CURRENT-LIABILITIES>                            1,853
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           234
<OTHER-SE>                                         623
<TOTAL-LIABILITY-AND-EQUITY>                     3,243
<SALES>                                          2,588
<TOTAL-REVENUES>                                 2,588
<CGS>                                            2,030
<TOTAL-COSTS>                                    2,030
<OTHER-EXPENSES>                                    41
<LOSS-PROVISION>                                     4
<INTEREST-EXPENSE>                                   1
<INCOME-PRETAX>                                    287
<INCOME-TAX>                                        89
<INCOME-CONTINUING>                                198
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       198
<EPS-PRIMARY>                                     1.08
<EPS-DILUTED>                                     1.08