Exhibit 99.1

                  Dell Updates Q3 Guidance and Announces Charge

     ROUND ROCK, Texas--(BUSINESS WIRE)--Oct. 31, 2005--Dell (NASDAQ:DELL) said
today it expects to achieve earnings per share of $0.39 on a non-GAAP basis,
which is at the low end of the range of its previous guidance for fiscal 2006
third quarter, and expects revenue to be approximately $13.9 billion versus its
original guidance of $14.1 to $14.5 billion. The shortfall in revenue versus
previous guidance was driven in part by the company's U.S. consumer and U.K.
businesses, which fell short of expectations. The company continues to refocus
on higher value products and services while optimizing profitability.

     Dell also said it will take a charge in its fiscal third quarter of
approximately $450 million, or roughly $0.14 per share, yielding expected GAAP
earnings per share of $0.25. More than $300 million is associated with the cost
of servicing systems that included a vendor part that failed to perform to
Dell's specifications. This issue is limited to a small percentage of previous
generation OptiPlex desktop systems. The charge also includes the costs of
workforce realignment, product rationalizations and excess facilities. These
actions are designed to streamline the business to improve operating efficiency.

     Dell will announce financial results for fiscal 2006 third quarter on Nov.
10.

     About Dell

     Dell Inc. (NASDAQ:DELL) is a trusted and diversified information-technology
supplier and partner, and sells a comprehensive portfolio of products and
services directly to customers worldwide. Dell, recognized by Fortune magazine
as America's most admired company and No. 3 globally, designs, builds and
delivers innovative, tailored systems that provide customers with exceptional
value. Company revenue for the last four reported quarters was $52.8 billion.
For more information about Dell and its products and services, visit
www.dell.com.

     Special note: Statements in this press release that relate to future
results and events (including statements about Dell's anticipated financial and
operating performance) are forward-looking statements based on Dell's current
expectations. Actual results in future periods could differ materially from
those projected in these forward-looking statements because of a number of risks
and uncertainties including: general economic, business and industry conditions;
the level and intensity of competition in the technology industry and the
pricing pressures that have resulted; local economic and labor conditions,
political instability, unexpected regulatory changes, trade protection measures,
tax laws and fluctuations in foreign currency exchange rates; the ability to
accurately predict product, customer and geographic sales mix; the ability to
timely and effectively manage periodic product transitions; reliance on
third-party suppliers for product components, including dependence on several
single-source supplier relationships; the ability to effectively manage
operating costs; the failure to attract and retain qualified personnel; the
level of demand for the products and services Dell offers; the ability to manage
inventory levels to minimize excess inventory, declining inventory values and
obsolescence; and the effect of armed hostilities, terrorism, natural disasters
and public health issues on the economy generally, on the level of demand for
Dell's products and services and on Dell's ability to manage its supply and
delivery logistics in such an environment. Additional discussion of these and
other factors affecting Dell's business and prospects is contained in Dell's
periodic filings with the Securities and Exchange Commission.

     Dell is a trademark of Dell Inc.

     Dell disclaims any proprietary interest in the marks and names of others.


              Media Contacts:
              Jess Blackburn, 512-725-0187
              jess_blackburn@dell.com
              or
              David Frink, 512-728-2678
              david_frink@dell.com

              Investor Contacts:
              Lynn A. Tyson, 512-723-1130
              lynn_tyson@dell.com
              or
              Robert Williams, 512-728-7570
              robert_williams@dell.com