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                                                                      EXHIBIT 23
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (Nos. 33-24621, 33-54577, 33-31812, 33-63273, 333-66415
and 333-58039) of Dell Computer Corporation of our report dated February 16,
1999 appearing on page 29 of this Form 10-K.
 
PRICEWATERHOUSECOOPERS LLP
 
Austin, Texas
April 27, 1999
 
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