THE CORPORATE LIBRARY

Related Party Transactions and Outside Related Director Information

Dell Inc. (DELL)

5/31/2005 and 6/5/2006 Proxy Information

No related party transactions or special relationships reported for this company. Director relationships marked "Outside Related" at this firm will most often be former executives of the company. Additional information regarding these relationships will be added during our regular updates.

5/27/2004 Proxy Information

Morton Topfer previously served at Dell in both the role of Vice Chairman (June 1994 to December 1999) and Counselor to the Chief Executive Officer (December 1999 to February 2002).

During fiscal 2004, Mr. Luce was Of Counsel with the law firm of Hughes & Luce L.L.P., Dallas, Texas. Dell periodically retains Hughes & Luce to provide legal services and during fiscal 2004 paid that firm approximately $280,000 in legal fees for services rendered in fiscal 2004, which was less than 1% of that firmÕs gross revenues for its last full fiscal year. The Board has concluded that this relationship is not material and does not otherwise impair, or appear to impair, Mr. LuceÕs ability to make independent judgments and, therefore, does not prevent Mr. Luce from being an independent director. In making that determination, the Board considered the following factors: Mr. Luce no longer practices law through Hughes & Luce nor did he otherwise personally provide any legal services to Dell; Mr. Luce received a fixed monthly stipend from Hughes & Luce, which was unrelated to the amount of fees paid to the firm by Dell or any other client; and the amount of fees paid to Hughes & Luce by Dell is insignificant both to Dell and the firm.

Until January 1, 2004, Mr. Nunn was a Senior Partner with the law firm of King & Spalding, Atlanta, Georgia. Dell has in the past retained King & Spalding to provide legal services to Dell and during fiscal 2004 paid that firm approximately $3,000 in legal fees for services rendered in fiscal 2004, which was less than 1% of that firmÕs gross revenues for its last full fiscal year. The Board has concluded that this relationship is not material and does not otherwise impair, or appear to impair, Mr. NunnÕs ability to make independent judgments and, therefore, does not prevent Mr. Nunn from being an independent director. In making that determination, the Board considered the following factors: Mr. Nunn did not personally provide any legal services to Dell; and the amount of fees paid to King & Spalding by Dell is insignificant both to Dell and the firm.

5/30/2003 Proxy Information

Mr. Nunn is a senior partner with the law firm of King & Spalding, Atlanta, Georgia. Dell has in the past retained King & Spalding to provide legal services to Dell and during fiscal 2003 paid that firm approximately $26,000 in legal fees, which was less than 1% of that firmÕs gross revenues for its last full fiscal year.

Mr. Luce is affiliated with the law firm of Hughes & Luce L.L.P., Dallas, Texas. Dell periodically retains Hughes & Luce to provide legal services and during fiscal 2003 paid that firm approximately $330,000 in legal fees, which was less than 1% of that firmÕs gross revenues for its last full fiscal year. Mr. Luce is also a co-founder and Chairman of the Board of the National Center for Educational Accountability (the ŌNCEAĶ), a not-for-profit organization dedicated to improving public education. During 2002, The Michael and Susan Dell Foundation contributed $250,000 to the NCEA, which amount constituted approximately 6% of the organizationÕs charitable receipts for 2002.