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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(Print or Type Responses)

1. Name and Address of Reporting Person * Hooper Joan S   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) Principle Accounting Officer (Last) (First) (Middle) ONE DELL WAY 3. Date of Earliest Transaction (Month/Day/Year) 03/08/2007 (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 03/08/2007   A   17,959 (1) A $ 0 203,422 D   Common Stock 03/09/2007   F   9,209 D $ 22.41 194,213 (2) D

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
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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

$ 22.275

03/08/2007

A

78,075

(3)

03/08/2017

Common Stock

78,075

$ 0

78,075

D

Reporting Owners

Reporting Owner Name / Address	Relationships
	Director	10% Owner	Officer	Other
Hooper Joan S ONE DELL WAY ROUND ROCK, TX 78682			Principle Accounting Officer

Signatures

/s/ Thomas H. Welch, Jr., Attorney-in-Fact		03/12/2007
**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 the minimum (80%) of a performance based stock unit grant with a target of 22,449 units. In no event will less than 80% of the target, nor more than 120% be earned based on Dell's performance. Units will vest on 3/15/2010.
(2)	Represents 34,786 unrestricted shares and 159,427 restricted shares/units lapsing as follows: 3,289 shares on 11/3 of 2007 through 2009, 3,266 shares on 11/3/10, 2,136 units on 3/3 of 2009 through 2012, 3,233 units on 3/26 of 2007 through 2010, 3,232 units on 3/9/11, 43,178 units on 3/9/09, 60,449 on 3/2011 and 17,959 units on 3/15/10.
(3)	Exercisable as follows: 26,025 shares on 3/8 of 2008 through 2010.

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