Exhibit 99.1

                       Dell Updates Q1 Earnings Guidance

     ROUND ROCK, Texas--(BUSINESS WIRE)--May 8, 2006--Dell (NASDAQ:DELL) said
today it expects to achieve GAAP earnings per share of approximately 33 cents
for its fiscal 2007 first quarter and expects revenue of approximately $14.2
billion versus its original guidance of $14.2 to $14.6 billion and earnings per
share of 36 to 38 cents, including an estimated three cents of stock-based
compensation. The shortfall in earnings versus previous guidance was driven
primarily by pricing decisions in the second half of the quarter that the
company expects will accelerate revenue growth in the future.
     "During Q1 we continued to execute on our strategy to reinvigorate growth
by making investments in our support infrastructure and product quality and by
accelerating pricing adjustments," said Kevin Rollins, Dell's Chief Executive
Officer. "We are committed to delivering industry leading value to our
customers, which ultimately results in industry leading growth for the company."
     Dell will announce financial results for fiscal 2007 first quarter on May
18.

     About Dell

     Dell Inc. (NASDAQ:DELL) listens to customers and delivers innovative
technology and services they trust and value. Uniquely enabled by its direct
business model, Dell sells more systems globally every day than any computer
company, placing it No. 25 on the Fortune 500. Company revenue for the last four
quarters was $56 billion. For more information, visit www.dell.com. To get Dell
news direct, visit www.dell.com/RSS.

     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 ability 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.


     CONTACT: Dell, Round Rock
              Media Contacts:
              Jess Blackburn, 512-725-0187
              jess_blackburn@dell.com
              or
              Bob Pearson, 512-728-3256
              bob_pearson@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