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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549



                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934

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         Date of Report (Date of earliest event reported): July 21, 2006

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                                    Dell Inc.
             (Exact name of registrant as specified in its charter)


          Delaware                       0-17017                  74-2487834
(State or other jurisdiction           (Commission              (IRS Employer
      of incorporation)                File Number)          Identification No.)


                      One Dell Way, Round Rock, Texas 78682
               (Address of principal executive offices) (zip code)

       Registrant's telephone number, including area code: (512) 338-4400


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

|_| Written communications pursuant to Rule 425 under the Securities Act
    (17 CFR 230.425)

|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act
    (17 CFR 240.14a-12)

|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the
    Exchange Act (17 CFR 240.14d-2(b))

|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the
    Exchange Act (17 CFR 240.13e-4(c))

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Item 2.02 Results of Operations and Financial Condition.

     On July 21, 2006, Dell Inc. issued a press release announcing expected
financial results for its fiscal quarter that will end on August 4, 2006. A copy
of the press release is furnished as Exhibit 99.1 to this report.


Item 9.01 Financial Statements and Exhibits.

(c)  Exhibits. The following exhibit is furnished as part of this report:

     Exhibit 99.1  -- Press Release issued by Dell Inc., dated July 21, 2006.



                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                     DELL INC.


    Date:  July 21, 2006             By:  /s/ Joan S. Hooper
                                          -------------------------------------
                                          Joan S. Hooper
                                          Vice President, Corporate Finance and
                                          Chief Accounting Officer





                                  EXHIBIT INDEX

   Exhibit
     No.                               Description of Exhibit
   -------                             ----------------------

    99.1       --        Press Release issued by Dell Inc., dated July 21, 2006.