FORM 3

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940

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(Print or Type Responses)

1. Name and Address of Reporting Person *   McKinnon Paul D 2. Date of Event Requiring Statement (Month/Day/Year) 01/31/2005 3. Issuer Name and Ticker or Trading Symbol DELL INC [DELL] (Last) (First) (Middle) ONE DELL WAY 4. Relationship of Reporting Person(s) to Issuer (Check all applicable) _____ Director _____ 10% Owner __X__ Officer (give title below) _____ Other (specify below) Senior Vice President 5. If Amendment, Date Original Filed(Month/Day/Year) (Street) ROUND ROCK, TX 78682 6. Individual or Joint/Group Filing(Check Applicable Line) _X_ Form filed by One Reporting Person ___ Form filed by More than One Reporting Person (City) (State) (Zip) Table I - Non-Derivative Securities Beneficially Owned

1.Title of Security (Instr. 4) 2. Amount of Securities Beneficially Owned (Instr. 4) 3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5) 4. Nature of Indirect Beneficial Ownership (Instr. 5) Common Stock 30,000 (1) D   Common Stock 4,296 I Employer 401(k) Plan

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.			SEC 1473 (7-02)
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Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)

1. Title of Derivative Security (Instr. 4)	2. Date Exercisable and Expiration Date (Month/Day/Year)		3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)		4. Conversion or Exercise Price of Derivative Security	5. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)
	Date Exercisable	Expiration Date	Title	Amount or Number of Shares
Nonqualified Stock Options	  (2)	07/17/2008	Common Stock	18,640	$ 28.8985	D	Â
Nonqualified Stock Options	  (2)	03/26/2009	Common Stock	15,047	$ 30.425	D	Â
Nonqualified Stock Options	  (2)	04/19/2009	Common Stock	26,055	$ 37.2188	D	Â
Nonqualified Stock Options	  (2)	09/23/2009	Common Stock	78,320	$ 44.6875	D	Â
Nonqualified Stock Options	  (3)	03/02/2010	Common Stock	265,000	$ 43.4375	D	Â
Nonqualified Stock Options	  (2)	03/24/2010	Common Stock	21,786	$ 45.9	D	Â
Nonqualified Stock Options	  (4)	05/04/2010	Common Stock	80,000	$ 47.9063	D	Â
Nonqualified Stock Options	  (5)	08/22/2010	Common Stock	60,000	$ 37.5938	D	Â
Nonqualified Stock Options	  (6)	08/22/2010	Common Stock	35,000	$ 37.5938	D	Â
Nonqualified Stock Options	  (7)	02/12/2011	Common Stock	80,000	$ 22.9375	D	Â
Nonqualified Stock Options	  (8)	06/18/2011	Common Stock	350,000	$ 24.09	D	Â
Nonqualified Stock Options	  (9)	09/06/2011	Common Stock	60,000	$ 22.1	D	Â
Nonqualified Stock Options	  (10)	03/07/2012	Common Stock	100,000	$ 27.64	D	Â
Nonqualified Stock Options	  (11)	09/05/2012	Common Stock	100,000	$ 25.45	D	Â
Nonqualified Stock Options	  (12)	03/06/2013	Common Stock	100,000	$ 26.185	D	Â
Nonqualified Stock Options	  (13)	09/04/2013	Common Stock	100,000	$ 34.24	D	Â
Nonqualified Stock Options	  (14)	03/04/2014	Common Stock	100,000	$ 32.985	D	Â
Nonqualified Stock Options	  (15)	09/02/2014	Common Stock	100,000	$ 35.35	D	Â

Reporting Owners

Reporting Owner Name / Address	Relationships
	Director	10% Owner	Officer	Other
McKinnon Paul D ONE DELL WAY ROUND ROCK, TX 78682	Â	Â	  Senior Vice President	Â

Signatures

/s/ Thomas H. Welch, Jr. Attorney-in-Fact		02/09/2005
**Signature of Reporting Person		Date

Explanation of Responses:

*	If the form is filed by more than one reporting person, see Instruction 5(b)(v).
**	Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1)	Represents 5,000 shares of unrestricted stock and 25,000 shares of restricted stock vesting as follows: 5,000 shares on 8/22/2005 and 10,000 shares on 6/18 of 2005 and 2006.
(2)	Currently exercisable.
(3)	Exercisable as follows: 212,000 shares currently exercisable and 53,000 shares on 3/2/2005.
(4)	Exercisable as follows: 64,000 shares currently exercisable and 16,000 shares on 5/4/2005.
(5)	Exercisable as follows: 24,00 shares currently exercisable and 12,000 shares on 8/22 of 2005 through 2007.
(6)	Exercisable as follows: 28,000 shares currently exercisable and 7,000 shares on 8/22/05.
(7)	Exercisable as follows: 40,000 shares currently exercisable and 20,000 shares on 2/12 of 2005 and 2006.
(8)	Exercisable as follows: 210,000 shares currently exercisable and 70,000 shares on 6/18 of 2005 and 2006.
(9)	Exercisable as follows: 20,000 shares currently exercisable and 20,000 shares on 9/6 of 2005 and 2006.
(10)	Exercisable as follows: 40,000 shares currently exercisable and 20,000 shares on 3/7 of 2005 through 2007.
(11)	Exercisable as follows: 40,000 shares currently exercisable and 20,000 shares on 9/5 of 2005 through 2007.
(12)	Exercisable as follows: 20,000 shares currently exercisable and 20,000 shares on 3/6 of 2005 through 2008.
(13)	Exercisable as follows: 20,000 shares currently exercisable and 20,000 shares on 9/4 of 2005 through 2008.
(14)	Exercisable as follows: 20,000 shares on 3/4 of 2005 through 2009.
(15)	Exercisable as follows: 20,000 shares on 9/2 of 2005 through 2009.

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