EXHIBIT 99.1

 Dell Accelerates Vesting of 'Out of the Money' Stock Options; Action Taken in
                  Advance of FASB 123R Reporting Requirements

    ROUND ROCK, Texas--(BUSINESS WIRE)--Jan. 6, 2006--Dell
(NASDAQ:DELL) today announced it is accelerating the vesting of
certain unvested stock options previously awarded under its
stock-based compensation plans.
    The purpose of the accelerated vesting is to reduce future stock
option compensation expense that Dell would otherwise recognize in its
results of operations with the adoption of FASB Statement of Financial
Accounting Standards No. 123R, Share-Based Payment. This requirement
becomes effective for Dell on Feb. 4, 2006, the beginning of its
fiscal year 2007.
    The company is fully vesting previously granted stock options that
have exercise prices higher than $30.75, the closing price of Dell
common stock on Jan. 5, 2006, the effective date of the acceleration.
Typically stock options at Dell vest ratably over five years from the
date of grant.
    With the action announced today, Dell expects after-tax
stock-based compensation expense of approximately $250 million, or
$0.10 per share, in fiscal year 2007. It had previously expected
stock-based compensation expense of $0.18 per share for fiscal year
2007.

    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 designs, builds and delivers innovative, tailored systems that
provide customers with exceptional value. Company revenue for the last
four quarters was $54.2 billion. For more information about Dell and
its products and services, visit www.dell.com.

    Note: Dell's anticipated stock-based compensation expense for
fiscal year 2007 is a forward-looking statement based on Dell's
current expectations. Actual expense could differ materially from this
projection because of a number of risks and uncertainties, including
the impact of subsequent pronouncements or interpretations of SFAS
123R on the accounting treatment of stock options and those risks
described 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.

    CONTACT: Dell Inc., Round Rock
             Media Contacts:
             Jess Blackburn, 512-725-0187
             jess_blackburn@dell.com
             or
             David Frink, 512-728-2678
             david_frink@dell.com
             or
             Investor Contacts:
             Lynn A. Tyson, 512-723-1130
             lynn_tyson@dell.com
             or
             Robert Williams, 512-728-7570
             robert_williams@dell.com