Exhibit 99.1

   Dell Receives NASDAQ Notice Due to Delay in Filing of Form 10-Q

    ROUND ROCK, Texas--(BUSINESS WIRE)--Dec. 15, 2006--Dell Inc.
(NASDAQ:DELL) announced that the company received, as expected, a
NASDAQ Staff Determination letter on December 15, 2006, indicating
that the company is not in compliance with the NASDAQ continued
listing requirements set forth in Marketplace Rule 4310(c) (14). The
Determination letter relates to the company's Form 10-Q for the fiscal
third quarter ended November 3, 2006.

    The company previously announced the receipt of a NASDAQ Staff
Determination letter on September 15, 2006, indicating that the
Company was not in compliance with the NASDAQ continued listing
requirements set forth in Marketplace Rule 4310(c) (14) due to the
delay in the filing of its Form 10-Q for the fiscal second quarter
ended August 4, 2006. On November 2, 2006, the Company appeared before
the NASDAQ Listing Qualifications Panel to present a plan for
regaining compliance and to request continued listing on The NASDAQ
Stock Market. The panel has not yet rendered a decision.

    As previously announced, the U.S. Securities and Exchange
Commission (SEC) and the Company's Audit Committee are conducting
investigations into certain accounting and financial reporting
matters, including the possibility of misstatements in prior period
financial reports, and the company previously received a related
subpoena from the United States Attorney for the Southern District of
New York. The company is delaying the filing of the Form 10-Q for its
fiscal third quarter ended November 3, 2006 because of questions
raised in connection with those ongoing investigations. The company is
committed to resolving the issues raised in connection with the
investigations, and regaining compliance with all SEC filing
requirements (including the filing of its Forms 10-Q for the fiscal
second and third quarters of 2007) and all NASDAQ listing
requirements, as soon as possible.

    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
than any computer company, placing it No. 25 on the Fortune 500. For
more information, visit http://www.dell.com. To get Dell news direct,
visit http://www.dell.com/RSS.

    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:
             Bob Pearson, 512-728-3256
             Bob_pearson@dell.com
             or
             Dwayne Cox, 512-728-6236
             Dwayne_Cox@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