FORM 4 Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 STATEMENT OF CHANGES IN 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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1. Name and Address of Reporting Person * MOTT RANDALL D   2. Issuer Name and Ticker or Trading Symbol DELL INC [DELL] 5. Relationship of Reporting Person(s) to Issuer (Check all applicable) _____ Director _____ 10% Owner __X__ Officer (give title below) _____ Other (specify below) Senior Vice President (Last) (First) (Middle) ONE DELL WAY 3. Date of Earliest Transaction (Month/Day/Year) 05/24/2005 (Street) ROUND ROCK, TX 78682 4. If Amendment, Date Original Filed(Month/Day/Year) 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 Acquired, Disposed of, or Beneficially Owned

1.Title of Security (Instr. 3) 2. Transaction Date (Month/Day/Year) 2A. Deemed Execution Date, if any (Month/Day/Year) 3. Transaction Code (Instr. 8) 4. Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5) 5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4) 6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4) Code V Amount (A) or (D) Price Common Stock 05/24/2005   M   20,000 A $ 22.9375 234,950 D   Common Stock 05/24/2005   M   10,000 A $ 23.5313 244,950 D   Common Stock 05/24/2005   S   170,000 D $ 39.9455 74,950 D   Common Stock 05/24/2005   M   140,000 A $ 24.09 214,950 D   Common Stock 05/25/2005   M   40,000 A $ 26.185 254,950 D   Common Stock 05/25/2005   S   40,000 D $ 39.9375 214,950 (1) D

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Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)

1. Title of Derivative Security (Instr. 3)

2. Conversion or Exercise Price of Derivative Security

3. Transaction Date (Month/Day/Year)

3A. Deemed Execution Date, if any (Month/Day/Year)

4. Transaction Code (Instr. 8)

5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4, and 5)

6. Date Exercisable and Expiration Date (Month/Day/Year)

7. Title and Amount of Underlying Securities (Instr. 3 and 4)

8. Price of Derivative Security (Instr. 5)

9. Number of Derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)

10. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 4)

11. Nature of Indirect Beneficial Ownership (Instr. 4)

Code

V

(A)

(D)

Date Exercisable

Expiration Date

Title

Amount or Number of Shares

Nonqualified Stock Options

$ 22.9375

05/24/2005

M

20,000

02/12/2006

02/12/2011

Common Stock

20,000

$ 0

20,000

D

Nonqualified Stock Options

$ 23.5313

05/24/2005

M

10,000

04/03/2006

04/03/2011

Common Stock

10,000

$ 0

10,000

D

Nonqualified Stock Options

$ 24.09

05/24/2005

M

140,000

(2)

06/18/2011

Common Stock

140,000

$ 0

140,000

D

Nonqualified Stock Options

$ 26.185

05/25/2005

M

40,000

(3)

03/06/2013

Common Stock

40,000

$ 0

60,000

D

Reporting Owners

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

Signatures

/s/ Thomas H. Welch, Jr. Attorney-in-Fact		05/26/2005
**Signature of Reporting Person		Date

Explanation of Responses:

*	If the form is filed by more than one reporting person, see Instruction 4(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 131,950 unrestricted shares and 83,000 restricted shares vesting as follows: 31,500 shares on 2/28 of 2006 and 2007 and 10,000 shares on 6/18 of 2005 and 2006.
(2)	Exercisable as follows: 70,000 shares on 6/18 of 2005 and 2006.
(3)	Exercisable as follows: 20,000 shares on 3/6 of 2006 through 2008.

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