DELL INC.
 Condensed Consolidated Statement of Financial Position and Related
                         Financial Highlights
      (in millions, except for "Ratios" and "Other information")
                             (unaudited)

                                     November 2, August 3, November 3,
                                        2007       2007       2006
                                     ----------- --------- -----------
Assets:
------------------------------------
Current assets:
  Cash and cash equivalents             $12,236   $11,204      $7,998
  Short-term investments                    369       658       1,320
  Accounts receivable, net                6,156     5,296       4,804
  Financing receivables, net              1,560     1,531       1,529
  Inventories, net                        1,102       973         680
  Other                                   2,925     2,552       2,676
                                     ----------- --------- -----------
    Total current assets                 24,348    22,214      19,007
Property, plant and equipment, net        2,631     2,608       2,215
Investments                               1,980     1,960       2,219
Long-term financing receivables, net        389       375         311
Other non-current assets                  1,032       897         711
                                     ----------- --------- -----------
    Total assets                        $30,380   $28,054     $24,463
                                     =========== ========= ===========

Liabilities and Stockholders'
 Equity:
------------------------------------
Current liabilities:
  Short-term borrowings                    $266      $328        $322
  Accounts payable                       11,411    10,578      10,335
  Accrued and other                       6,373     6,160       6,958
                                     ----------- --------- -----------
    Total current liabilities            18,050    17,066      17,615
Long-term debt                              392       378         579
Other non-current liabilities             4,993     4,566       2,789
                                     ----------- --------- -----------
    Total liabilities                    23,435    22,010      20,983
Redeemable common stock                     101       116          88
Stockholders' equity                      6,844     5,928       3,392
                                     ----------- --------- -----------
Total liabilities and stockholders'
 equity                                 $30,380   $28,054     $24,463
                                     =========== ========= ===========

Ratios:
------------------------------------
Days supply in inventory                      8         7           5
Days of sales outstanding (1)                38        35          33
Days in accounts payable                     81        80          78
                                     ----------- --------- -----------
Cash conversion cycle                       (35)           (38)                (40)

Other  Information:
------------------------------------
Regular  headcount  (approximate)                    81,900        84,000            79,100
Temporary  headcount                                              7,200          7,100              8,500
                                                                          -----------  ---------  -----------
  Total  headcount                                                  89,100        91,100            87,600
Average  total  revenue/unit
  (approximate)                                                      $1,520        $1,520            $1,530


Note:  Ratios  are  calculated  based  on  underlying  data  in  thousands.

(1)  Days  of  sales  outstanding  ("DSO")  is  based  on  the  ending  net  trade
  receivables  and  most  recent  quarterly  revenue  for  each  period.  DSO
  includes  the  effect  of  product  costs  related  to  customer  shipments
  not  yet  recognized  as  revenue  that  are  classified  in  other  current
  assets.  At  November  2,  2007,  August  3,  2007  and  November  3,  2006,  DSO
  and  days  of  customer  shipments  not  yet  recognized  were  35  and  3  days,
  32  and  3  days  and  30  and  3  days,  respectively.