DELL INC.
            Condensed Consolidated Statement of Cash Flows
                            (in millions)
                             (unaudited)

                                  Three Months Ended Nine Months Ended
                                  ------------------------------------
                                            November 2, 2007
                                  ------------------------------------
Cash flows from operating
 activities:
  Net income                                    $766            $2,268
  Adjustments to reconcile net
   income to net cash provided by
   operating activities:
    Depreciation and amortization                153               424
    Stock-based compensation
     expense                                      97               398
    Tax benefits from stock-based
     compensation                                  -              (12)
    Effects of exchange rate
     changes on monetary assets
     and liabilities denominated
     in foreign currencies                         9                40
    Other                                         48                76
  Changes in:
    Operating working capital                  (340)           (2,072)
    Non-current assets and
     liabilities                                 265             1,630
                                  ------------------ -----------------
      Net cash provided by
       operating activities                      998             2,752

Cash flows from investing
 activities:
  Investments:
    Purchases                                  (323)           (2,088)
    Maturities and sales                         618             2,745
  Acquisition of business, net of
   cash acquired                                (87)             (106)
  Capital expenditures                         (172)             (636)
                                  ------------------ -----------------
      Net cash provided by (used
       in) investing activities                   36              (85)

Cash flows from financing
 activities:
  Purchases of common stock                      (1)               (1)
  Issuance of common stock under
   employee plans                                  -                21
  Excess tax benefits from stock-
   based compensation                              -                12
  Payment of commercial paper,
   net                                          (60)             (100)
  Other                                          (9)              (18)
                                  ------------------ -----------------
      Net cash used in financing
       activities                               (70)              (86)

Effect of exchange rate changes
 on cash and cash equivalents                     68                             109
                                                                    ------------------  -----------------
Net  increase  in  cash  and  cash
  equivalents                                                                      1,032                          2,690

Cash  and  cash  equivalents  at
  beginning  of  period                                                    11,204                          9,546
                                                                    ------------------  -----------------
Cash  and  cash  equivalents  at  end
  of  period                                                                      $12,236                      $12,236
                                                                    ==================  =================


Additional  supplemental  information  is  available  on  our  website  at
  
  www.dell.com/investor