DELL STATEMENT ON SOUTHEASTERN LETTER

     (The following statement from Dell was received by e-mail and was 
reformatted. The sender verified the statement.) 
"In the course of its deliberations, the Special Committee of Dell’s Board 
considered an array of strategic alternatives. In addition to working through 
financial and capital-allocation issues with its independent financial 
advisors, the Committee retained a prominent management consultant to help it 
assess the Company's strategic position. Based on that work, the Board 
concluded that the proposed all-cash transaction is in the best interests of 
stockholders. The transaction offers an attractive and immediate premium for 
stockholders and shifts the risks facing the business to the buyer group. In 
addition, and importantly, the go-shop process provides stockholders  an 
opportunity to determine if there are alternatives that are superior to the 
present offer." 
(kgt)NY