================================================================================


                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   ----------
                                    FORM 8-K

                                 CURRENT REPORT
     PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

                                   ----------

         Date of Report (Date of earliest event reported): June 14, 2007

                                   ----------

                                    Dell Inc.
             (Exact name of registrant as specified in its charter)


          Delaware                      0-17017                  74-2487834
(State or other jurisdiction    (Commission File Number)        (IRS Employer
      of incorporation)                                      Identification No.)


                     One Dell Way, Round Rock, Texas      78682
               (Address of principal executive offices) (zip code)

       Registrant's telephone number, including area code: (512) 338-4400


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

|_|  Written communications pursuant to Rule 425 under the Securities Act (17
     CFR 230.425)

|_|  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

|_|  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))

|_|  Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))


================================================================================




Item 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or
Standard; Transfer of Listing.

On June 14, 2007, Dell received a NASDAQ Staff Determination letter stating that
the company is not in compliance with NASDAQ Marketplace Rule 4310(c)(14)
because it had not timely filed its Quarterly Report on Form 10-Q for the period
ended May 4, 2007. A copy of the press release issued on June 19, announcing the
company's receipt of this letter, is attached as Exhibit 99.1 and incorporated
herein by reference.

Item 9.01 Financial Statements and Exhibits.

(d)  Exhibits.

99.1 Press Release, dated June 19, 2007



                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                      DELL INC.


Date: June 19, 2007                   By: /s/ Thomas H. Welch, Jr.
                                          ------------------------
                                          Thomas H. Welch, Jr.
                                          Vice President and Assistant Secretary

                                       2



                                  EXHIBIT INDEX

Exhibit
  No.                         Description of Exhibit
 ----                         ----------------------

 99.1         Press Release, dated June 19, 2007


                                       3