Ownership Submission
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 *
  Sweet Thomas W
2. Date of Event Requiring Statement (Month/Day/Year)
05/14/2007
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)
CAO
5. If Amendment, Date Original Filed(Month/Day/Year)
(Street)

ROUND ROCK, TX 78681
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 35,625 (1)
D
 
Common Stock 3,165
I
Dell 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) 03/20/2008 Common Stock 27,184 $ 12.74 D  
Nonqualified Stock Options   (2) 07/17/2008 Common Stock 8,760 $ 28.9 D  
Nonqualified Stock Options   (2) 03/26/2009 Common Stock 14,612 $ 30.43 D  
Nonqualified Stock Options   (2) 09/23/2009 Common Stock 13,855 $ 44.6875 D  
Nonqualified Stock Options   (2) 03/24/2010 Common Stock 8,105 $ 45.9 D  
Nonqualified Stock Options   (2) 08/22/2010 Common Stock 74,035 $ 37.5938 D  
Nonqualified Stock Options   (2) 02/12/2011 Common Stock 21,190 $ 22.9375 D  
Nonqualified Stock Options   (2) 03/23/2011 Common Stock 17,917 $ 21.7187 D  
Nonqualified Stock Options   (2) 09/06/2011 Common Stock 47,500 $ 22.1 D  
Nonqualified Stock Options   (2) 10/25/2011 Common Stock 57,097 $ 25.025 D  
Nonqualified Stock Options   (2) 03/07/2012 Common Stock 26,585 $ 27.64 D  
Nonqualified Stock Options   (3) 09/05/2012 Common Stock 27,525 $ 25.45 D  
Nonqualified Stock Options   (4) 03/06/2013 Common Stock 21,280 $ 26.185 D  
Nonqualified Stock Options   (2) 09/04/2013 Common Stock 18,360 $ 34.24 D  
Nonqualified Stock Options   (2) 03/04/2014 Common Stock 49,720 $ 32.985 D  
Nonqualified Stock Options   (2) 09/02/2014 Common Stock 20,680 $ 35.35 D  
Nonqualified Stock Options   (2) 03/03/2015 Common Stock 36,400 $ 40.17 D  
Nonqualified Stock Options   (2) 03/03/2010 Common Stock 16,850 $ 45.9375 D  

Reporting Owners

Reporting Owner Name / Address Relationships
Director 10% Owner Officer Other
Sweet Thomas W
ONE DELL WAY
ROUND ROCK, TX 78681
      CAO  

Signatures

/s/ Thomas H. Welch, Jr., Attorney-in-Fact 05/23/2007
**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 10,725 unrestricted shares and 24,900 restricted stock units vesting as follows: 2,508 units on 3/9 of 2008 through 2011 and 4,956 units on 3/8 of 2008 through 2010.
(2) Currently exercisable.
(3) 22,020 shares currently exercisable and 5,505 shares exercisable on 9/5/07.
(4) 17,024 shares currently exercisable and 4,256 shares on 3/6/08.

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