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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<P align="center"><FONT size="2"><B>As filed with the Securities and Exchange Commission on October&nbsp;4, 2002</B></FONT>


<P align="right"><FONT size="2">Registration No.&nbsp;333-_________</FONT>


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<P align="center"><FONT size="4">UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION
</FONT>
<br><FONT size="3">Washington, D.C. 20549
</FONT>
<P align="center"><FONT size="5"><B>FORM S-8</B></FONT>


<P align="center"><FONT size="2"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</B></FONT>

<br>____________________________
<P align="center"><FONT size="6"><B>DELL COMPUTER CORPORATION</B>
</FONT>
<br><FONT size="2">(Exact name of registrant as specified in its charter)
</FONT>
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        <TD width="50%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="47%">&nbsp;</TD>
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        <TD align="center" valign="top"><FONT size="2"><B>Delaware</B><BR>
(State or other jurisdiction of incorporation or organization)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<B>74-2487834</B><BR>
(I.R.S. Employer Identification No.)</FONT></TD>
</TR>

<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2"><B>One Dell Way, Round Rock, Texas</B><BR>
(Address of Principal Executive Offices)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<B>78682</B><BR>
(Zip Code)</FONT></TD>
</TR>
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<P align="center"><FONT size="2"><B>DELL COMPUTER CORPORATION<BR>
2002 LONG-TERM INCENTIVE PLAN</B><BR>
(Full title of the Plan)
</FONT>
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        <TD width="51%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="44%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2"><B>Thomas B. Green</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
Copies to:</FONT></TD>
</TR>

<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2"><B>Senior Vice President, Law and Administration<BR>
Dell Computer Corporation<BR>
One Dell Way<BR>
Round Rock, Texas 78682</B><BR>
(Name and address of agent for service)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<B>Thomas H. Welch, Jr.<BR>
Vice President &#151; Legal<BR>
Dell Computer Corporation<BR>
One Dell Way<BR>
Round Rock, Texas 78682</B></FONT></TD>
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<P align="center"><FONT size="2"><B>(512)&nbsp;338-4400</B><BR>
(Telephone number, including area code, of agent for service)
</FONT>
<br>____________________________

<P align="center"><FONT size="2"><B>CALCULATION OF REGISTRATION FEE</B></FONT>


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        <TD width="3%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="9%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="9%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="7%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="7%">&nbsp;</TD>
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        <TD colspan="17"><HR size="1" noshade></TD>
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        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed maximum</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed maximum</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
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<TR valign="bottom">
        <TD nowrap><FONT size="1"><B>Title of securities</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Amount to be</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>offering price per</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>aggregate offering</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Amount of</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap><FONT size="1"><B>to be registered</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>registered</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>share (1)</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>price</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>registration fee</B></FONT></TD>
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        <TD colspan="17"><HR size="1" noshade></TD>
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        <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common Stock</FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD colspan="3" align="center"><FONT size="2">383,584,780 shares (2)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">23.61</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">9,056,436,665</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">833,192</FONT></TD>
        <TD nowrap><FONT size="2">(3)</FONT></TD>
</TR>
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        <TD colspan="17"><HR size="1" noshade></TD>
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      <TD width="1%" align="left" nowrap><FONT size="2">(1)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Estimated solely for purposes of calculating the registration fee, in
accordance with Rule&nbsp;457(h), on the basis of the price of securities of
the same class, as determined in accordance with Rule&nbsp;457(c), using the
average of the high and low prices for the Common Stock reported on the
Nasdaq Stock Market on September&nbsp;30, 2002.</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
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      <TD width="1%" align="left" nowrap><FONT size="2">(2)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Pursuant to Rule&nbsp;416, this Registration Statement shall be deemed to
cover such additional shares of Common Stock as may become issuable
pursuant to the antidilution provisions of the Dell Computer Corporation
2002 Long Term Incentive Plan (the &#147;Plan&#148;).</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
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      <TD width="1%" align="left" nowrap><FONT size="2">(3)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">The Registrant, Dell Computer Corporation, previously filed a
Registration Statement on Form&nbsp;S-8 (File No.&nbsp;33-49014; initial filing
date, October&nbsp;31, 2000) to register 100,000,000 shares of Common Stock
issuable pursuant to awards under the Dell Computer Corporation Incentive
Plan and paid a registration fee of $699,600 in connection with such
registration. The Registrant has filed a post-effective amendment to that
registration statement to deregister 38,469,236 of those shares.
Accordingly, pursuant to Rule&nbsp;457(p), the portion of the registration fee
associated with those deregistered shares ($269,130) is hereby offset
against the registration fee payable hereunder. The remainder of the
registration fee payable hereunder
($564,062) is paid in cash herewith.</FONT></TD>
</TR>
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&nbsp;</FONT>
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<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

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<TR><TD colspan="9"><A HREF="#000">PART II<BR> INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">ITEM 3. Incorporation of Documents by Reference.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">ITEM 4. Description of Securities.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">ITEM 5. Interests of Named Experts And Counsel.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">ITEM 6. Indemnification of Directors and Officers.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">ITEM 7. Exemption From Registration Claimed.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">ITEM 8. Exhibits.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007">ITEM 9. Undertakings</A></TD></TR>
<TR><TD colspan="9"><A HREF="#008">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#009">EXHIBIT INDEX</A></TD></TR>
<TR><TD colspan="9"><A HREF="d00220exv5.txt">Ex-5 Opinion/Consent of Legal Counsel</A></TD></TR>
<TR><TD colspan="9"><A HREF="d00220exv23w1.txt">EX-23.1 Consent of Independent Accountants</A></TD></TR>
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<!-- link1 "PART II<BR> INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
<DIV align="left"><A NAME="000"></A></DIV>
<P align="center"><FONT size="2"><B>PART II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></FONT>


<!-- link2 "ITEM 3. Incorporation of Documents by Reference." -->
<DIV align="left"><A NAME="001"></A></DIV>
<P><FONT size="2"><B>ITEM 3. </B><B><I>Incorporation of Documents by Reference.</I></B>
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents, which have been filed with the Securities and
Exchange Commission (the &#147;Commission&#148;) pursuant to the Securities Exchange Act
of 1934, as amended (the &#147;Exchange Act&#148;), by Dell Computer Corporation
(Commission File No.&nbsp;0-17017), a Delaware corporation (the &#147;Company&#148;), are
incorporated herein by reference and made a part hereof:
</FONT>
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        <TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">(a)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="91%"><FONT size="2">The Company&#146;s Annual Report on Form&nbsp;10-K for the fiscal
year ended February&nbsp;1, 2002;</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">(b)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="91%"><FONT size="2">The Company&#146;s Quarterly Report on Form&nbsp;10-Q for the fiscal
quarter ended May&nbsp;3, 2002;</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">(c)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="91%"><FONT size="2">The Company&#146;s Quarterly Report on Form&nbsp;10-Q for the fiscal
quarter ended August&nbsp;2, 2002; and</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">(d)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="91%"><FONT size="2">The description of the Common Stock contained in the
Registration Statement on Form&nbsp;8-A dated June&nbsp;20, 1988, including
any amendment or report filed to update such description.</FONT></TD>
</TR>
</TABLE>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed by the Company pursuant to Sections&nbsp;13(a), 13(c), 14
and 15(d) of the Exchange Act subsequent to the effective date of this
Registration Statement, prior to the filing of a post-effective amendment to
this Registration Statement indicating that all securities offered hereby have
been sold or deregistering all securities then remaining unsold, shall be
deemed to be incorporated by reference herein and to be a part hereof from the
date of filing of such documents. Any statement contained herein or in any
document incorporated or deemed to be incorporated by reference herein shall be
deemed to be modified or superseded for purposes of this Registration Statement
to the extent that a statement contained herein or in any other subsequently
filed document which also is or is deemed to be incorporated by reference
herein modifies or supersedes such statement. Any such statement so modified
or superseded shall not be deemed to constitute a part of this Registration
Statement, except as so modified or superseded.
</FONT>
<!-- link2 "ITEM 4. Description of Securities." -->
<DIV align="left"><A NAME="002"></A></DIV>
<P><FONT size="2"><B>ITEM 4. </B><B><I>Description of Securities</I></B><I>.</I>
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not required.
</FONT>
<!-- link2 "ITEM 5. Interests of Named Experts And Counsel." -->
<DIV align="left"><A NAME="003"></A></DIV>
<P><FONT size="2"><B>ITEM 5. </B><B><I>Interests of Named Experts And Counsel.</I></B>
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;None.
</FONT>
<!-- link2 "ITEM 6. Indemnification of Directors and Officers." -->
<DIV align="left"><A NAME="004"></A></DIV>
<P><FONT size="2"><B>ITEM 6. </B><B><I>Indemnification of Directors and Officers.</I></B>
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article&nbsp;Tenth of the Restated Certificate of Incorporation of the Company
and Article&nbsp;VI, Section&nbsp;1 of the Company&#146;s Restated Bylaws provide that the
Company shall, to the fullest extent permitted by law, indemnify its officers
and directors, and may, to the fullest extent permitted by law or to such
lesser extent as is determined in the discretion of the Board of Directors,
indemnify any and all other persons whom it shall have the power to
</FONT>

<P align="center"><FONT size="2">
2</FONT>
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<P><FONT size="2">indemnify, from and against all expenses, liabilities or other matters
arising out of their status as such or their acts, omissions or services
rendered in such capacities. Pursuant to Section&nbsp;145 of the Delaware General
Corporation Law (the &#147;DGCL&#148;), the Company generally has the power to indemnify
its present and former directors and officers against expenses and liabilities
reasonably incurred by them in connection with any action, suit or proceeding
to which they are, or are threatened to be made, a party by reason of their
serving in those positions so long as they acted in good faith and in a manner
they reasonably believed to be in, or not opposed to, the best interests of the
Company, and with respect to any criminal action, they had no reasonable cause
to believe their conduct was unlawful. With respect to suits by or in the right
of the Company, however, indemnification is generally limited to attorneys&#146;
fees and other expenses and is not available if the person is adjudged to be
liable to the Company unless the court determines that indemnification is
appropriate. The statute expressly provides that the indemnification authorized
thereby is not exclusive of any rights granted under any by-law, agreement,
vote of stockholders or disinterested directors, or otherwise. The Company also
has the power to purchase and maintain insurance for its directors and
officers.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The preceding discussion of the Company&#146;s Restated Certificate of
Incorporation and Section&nbsp;145 of the DGCL is not intended to be exhaustive and
is qualified by the Restated Certificate of Incorporation and Section&nbsp;145 of
the DGCL.
</FONT>
<!-- link2 "ITEM 7. Exemption From Registration Claimed." -->
<DIV align="left"><A NAME="005"></A></DIV>
<P><FONT size="2"><B>ITEM 7. </B><B><I>Exemption From Registration Claimed</I></B>.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</FONT>
<!-- link2 "ITEM 8. Exhibits." -->
<DIV align="left"><A NAME="006"></A></DIV>
<P><FONT size="2"><B>ITEM 8. </B><B><I>Exhibits.</I></B>
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following exhibits are filed as a part of this Registration Statement.
</FONT>
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        <TD valign="top"><FONT size="2"><B>Exhibit<BR>
Number</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="bottom"><FONT size="2">
<B>Description</B></FONT></TD>
</TR>
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        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
<HR size="1" noshade></FONT></TD>
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        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
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<TR valign="bottom">
        <TD valign="top"><FONT size="2">4.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Restated Certificate of Incorporation, filed July&nbsp;16, 2001
(incorporated by reference to Exhibit&nbsp;3.1 to the Company&#146;s
Quarterly Report on Form&nbsp;10-Q for the fiscal quarter ended
August&nbsp;3, 2001, Commission File No.&nbsp;0-17017)</FONT></TD>
</TR>
<TR valign="bottom">
        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">4.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Restated Bylaws, as adopted on November&nbsp;29, 1995
(incorporated by reference to exhibit 3.3 to the Company&#146;s
Quarterly Report on Form&nbsp;10-Q for the fiscal quarter ended
October&nbsp;29, 1995, Commission File No.&nbsp;0-17017)</FONT></TD>
</TR>
<TR valign="bottom">
        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">4.3</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Right Agreement, dated as of November&nbsp;29, 1995
(incorporated by reference to Exhibit&nbsp;4 to the Company&#146;s
Current Report on Form&nbsp;8-K, dated November&nbsp;29, 1995, and
filed with the Securities and Exchange Commission on
November&nbsp;30, 1995, Commission File No.&nbsp;0-17017)</FONT></TD>
</TR>
<TR valign="bottom">
        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">5+</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Opinion of Legal Counsel.</FONT></TD>
</TR>
<TR valign="bottom">
        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.1+</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Independent Accountants.</FONT></TD>
</TR>
<TR valign="bottom">
        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.2+</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Legal Counsel (included in Exhibit&nbsp;5)</FONT></TD>
</TR>
<TR valign="bottom">
        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">24+</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Power of Attorney (set forth on signature page)</FONT></TD>
</TR>
<TR valign="bottom">
        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">99.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Dell Computer Corporation 2002 Long-Term Incentive Plan
(incorporated by reference to Exhibit&nbsp;10.1 to the Company&#146;s
Quarterly Report on Form&nbsp;10-Q for the fiscal quarter ended
August&nbsp;2, 2002, Commission File No.&nbsp;0-17017)</FONT></TD>
</TR>
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<FONT size="2">+ Filed herewith</FONT>

<P align="center"><FONT size="2">
3</FONT>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<!-- link2 "ITEM 9. Undertakings" -->
<DIV align="left"><A NAME="007"></A></DIV>
<P><FONT size="2"><B>ITEM 9. </B><B><I>Undertakings</I></B>
</FONT>
<P><FONT size="2">The Company hereby undertakes:
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp; To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:
</FONT>
<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR>
        <TD width="10%"></TD>
        <TD width="90%"></TD>
</TR>
<TR valign="top">
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;To include any prospectus required by Section&nbsp;10(a)(3) of the
Securities Act of 1933, as amended (the &#147;Securities Act&#148;);</FONT></TD>
</TR>

</TABLE>
<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR>
        <TD width="10%"></TD>
        <TD width="90%"></TD>
</TR>
<TR valign="top">
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;To reflect in the prospectus any facts or events arising after
the effective date of this Registration Statement (or the most recent
post-effective amendment thereof) which, individually or in the
aggregate, represent a fundamental change in the information set forth in
this Registration Statement;</FONT></TD>
</TR>

</TABLE>
<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR>
        <TD width="10%"></TD>
        <TD width="90%"></TD>
</TR>
<TR valign="top">
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;To include any material information with respect to the plan of
distribution not previously disclosed in this Registration Statement or
any material change to such information in this Registration Statement.</FONT></TD>
</TR>

</TABLE>
<P><FONT size="2">Provided, however, that paragraphs (1)(a) and (1)(b) do not apply if the
information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed by the Company or the Plan
pursuant to Section&nbsp;13 or Section&nbsp;15(d) of the Exchange Act that are
incorporated by reference in this Registration Statement.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp; That, for the purpose of determining any liability under the
Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp; To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of
the offering.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp; That, for the purposes of determining any liability under the
Securities Act, each filing of the Company&#146;s annual report pursuant to Section
13(a) or Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing
of an employee benefit plan&#146;s annual report pursuant to Section&nbsp;15(d) of the
Exchange Act) that is incorporated by reference in this Registration Statement
shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be
deemed to be the initial bona fide offering thereof.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5)&nbsp; Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors, officers and controlling persons
of the Company pursuant to the foregoing provisions, or otherwise, the Company
has been advised that in the opinion of the Commission such indemnification is
against public policy as expressed in the Securities Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such
liabilities (other than the payment by the Company of expenses incurred or paid
by a director, officer or controlling person of the Company in the successful
defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being
registered, the Company will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.
</FONT>
<P align="center"><FONT size="2">
4</FONT>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="008"></A></DIV>
<P align="center"><FONT size="2"><B>SIGNATURES</B></FONT>


<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form&nbsp;S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in Austin, Texas, on September&nbsp;30, 2002.
</FONT>
<P align="right">
<TABLE cellspacing="0" border="0" cellpadding="0" width="45%">
<TR valign="bottom">
        <TD width="8%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="6%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="76%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD colspan="3" align="left" valign="top"><FONT size="2">DELL COMPUTER CORPORATION</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
By:
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">/s/ MICHAEL S. DELL</FONT></TD>
</TR>
<TR>
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">Michael S. Dell,</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="left" valign="top"><FONT size="2"><I>Chairman of the Board and</I></FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2"><I>Chief Executive Officer</I></FONT></TD>
</TR>
</TABLE>
</p>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities and on the dates indicated. Each person whose signature appears
below hereby authorizes and appoints each of Michael S. Dell and Thomas B.
Green as his or her attorney-in-fact to sign on his or her behalf individually
and in the capacity stated below all amendments and post-effective amendments
to this registration statement as that attorney-in-fact may deem necessary or
appropriate.
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="75%">
<TR valign="bottom">
        <TD width="29%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="41%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="20%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2"><B>Name</B><BR>
</FONT><HR size="1" noshade><FONT size="2"></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2"><B>Title</B><BR>
</FONT><HR size="1" noshade><FONT size="2">
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2"><B>Date</B><BR>
</FONT><HR size="1" noshade></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ MICHAEL S. DELL<BR>
</FONT><HR size="1" noshade><FONT size="2">
Michael S. Dell</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="left" valign="top"><FONT size="2">
Chairman of the Board and Chief<BR>
Executive Officer (principal<BR>
executive officer)
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">September 30, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ DONALD J. CARTY<BR>
</FONT><HR size="1" noshade><FONT size="2">
Donald J. Carty</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">September 30, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD nowrap valign="top"><FONT size="2">/s/ WILLIAM H. GRAY III<BR>
</FONT><HR size="1" noshade><FONT size="2">
William H. Gray III</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="left" valign="top"><FONT size="2">September 30, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ MICHAEL H. JORDAN<BR>
</FONT><HR size="1" noshade><FONT size="2">
Michael H. Jordan</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">September 30, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ JUDY C. LEWENT<BR>
</FONT><HR size="1" noshade><FONT size="2">
Judy C. Lewent</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">September 30, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ THOMAS W. LUCE III<BR>
</FONT><HR size="1" noshade><FONT size="2">
Thomas W. Luce III</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">September 30, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ KLAUS S. LUFT<BR>
</FONT><HR size="1" noshade><FONT size="2">
Klaus S. Luft</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">September 30, 2002</FONT></TD>
</TR>
</TABLE>
</CENTER>

<P align="center"><FONT size="2">
5</FONT>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="75%">
<TR valign="bottom">
        <TD width="29%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="41%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="20%">&nbsp;</TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD nowrap valign="top"><FONT size="2">/s/ ALEX J. MANDL<BR>
</FONT><HR size="1" noshade><FONT size="2">
Alex J. Mandl</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="left" valign="top"><FONT size="2">September 30, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ MICHAEL A. MILES<BR>
</FONT><HR size="1" noshade><FONT size="2">
Michael A. Miles</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">September 30, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD nowrap valign="top"><FONT size="2">/s/ SAMUEL A. NUNN, JR.<BR>
</FONT><HR size="1" noshade><FONT size="2">
Samuel A. Nunn, Jr.</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">September 30, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ MORTON L. TOPFER<BR>
</FONT><HR size="1" noshade><FONT size="2">
Morton L. Topfer</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director<BR></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">September 30, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD nowrap valign="top"><FONT size="2">/s/ JAMES M. SCHNEIDER<BR>
</FONT><HR size="1" noshade><FONT size="2">
James M. Schneider</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Senior Vice President and Chief<BR>
Financial Officer (principal<BR>
financial and accounting officer)
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">September 30, 2002</FONT></TD>
</TR>
</TABLE>
</CENTER>

<P align="center"><FONT size="2">
6</FONT>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<!-- link1 "EXHIBIT INDEX" -->
<DIV align="left"><A NAME="009"></A></DIV>
<P align="center"><FONT size="2"><B>EXHIBIT INDEX</B></FONT>


<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><B>Exhibit<BR>
Number</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="bottom"><FONT size="2">
<B>Description</B></FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
<HR size="1" noshade></FONT></TD>
</TR>
<TR valign="bottom">
        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">4.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Restated Certificate of Incorporation, filed July&nbsp;16, 2001
(incorporated by reference to Exhibit&nbsp;3.1 to the Company&#146;s
Quarterly Report on Form&nbsp;10-Q for the fiscal quarter ended
August&nbsp;3, 2001, Commission File No.&nbsp;0-17017)</FONT></TD>
</TR>
<TR valign="bottom">
        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">4.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Restated Bylaws, as adopted on November&nbsp;29, 1995
(incorporated by reference to exhibit 3.3 to the Company&#146;s
Quarterly Report on Form&nbsp;10-Q for the fiscal quarter ended
October&nbsp;29, 1995, Commission File No.&nbsp;0-17017)</FONT></TD>
</TR>
<TR valign="bottom">
        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">4.3</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Right Agreement, dated as of November&nbsp;29, 1995
(incorporated by reference to Exhibit&nbsp;4 to the Company&#146;s
Current Report on Form&nbsp;8-K, dated November&nbsp;29, 1995, and
filed with the Securities and Exchange Commission on
November&nbsp;30, 1995, Commission File No.&nbsp;0-17017)</FONT></TD>
</TR>
<TR valign="bottom">
        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">5+</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Opinion of Legal Counsel.</FONT></TD>
</TR>
<TR valign="bottom">
        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.1+</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Independent Accountants.</FONT></TD>
</TR>
<TR valign="bottom">
        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.2+</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Legal Counsel (included in Exhibit&nbsp;5)</FONT></TD>
</TR>
<TR valign="bottom">
        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">24+</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Power of Attorney (set forth on signature page)</FONT></TD>
</TR>
<TR valign="bottom">
        <TD width="12%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="83%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">99.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Dell Computer Corporation 2002 Long-Term Incentive Plan
(incorporated by reference to Exhibit&nbsp;10.1 to the Company&#146;s
Quarterly Report on Form&nbsp;10-Q for the fiscal quarter ended
August&nbsp;2, 2002, Commission File No.&nbsp;0-17017)</FONT></TD>
</TR>
</TABLE>
</CENTER>

<HR noshade width="70" size="2" align="left">
<FONT size="2">+ Filed herewith</FONT>

<P align="center"><FONT size="2">
7</FONT>






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Dell Computer Corporation
Table of Contents
As filed with the Securities and Exchange Commission on October 4, 2002
Registration No. 333-_________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
____________________________
DELL COMPUTER CORPORATION
(Exact name of registrant as specified in its charter)
Delaware
(State or other jurisdiction of incorporation or organization)
74-2487834
(I.R.S. Employer Identification No.)
One Dell Way, Round Rock, Texas
(Address of Principal Executive Offices)
78682
(Zip Code)
DELL COMPUTER CORPORATION
2002 LONG-TERM INCENTIVE PLAN
(Full title of the Plan)
Thomas B. Green
Copies to:
Senior Vice President, Law and Administration
Dell Computer Corporation
One Dell Way
Round Rock, Texas 78682
(Name and address of agent for service)
Thomas H. Welch, Jr.
Vice President — Legal
Dell Computer Corporation
One Dell Way
Round Rock, Texas 78682
(512) 338-4400
(Telephone number, including area code, of agent for service)
____________________________
CALCULATION OF REGISTRATION FEE
Proposed maximum
Proposed maximum
Title of securities
Amount to be
offering price per
aggregate offering
Amount of
to be registered
registered
share (1)
price
registration fee
Common Stock
383,584,780 shares (2)
$
23.61
$
9,056,436,665
$
833,192
(3)
(1)
Estimated solely for purposes of calculating the registration fee, in
accordance with Rule 457(h), on the basis of the price of securities of
the same class, as determined in accordance with Rule 457(c), using the
average of the high and low prices for the Common Stock reported on the
Nasdaq Stock Market on September 30, 2002.
(2)
Pursuant to Rule 416, this Registration Statement shall be deemed to
cover such additional shares of Common Stock as may become issuable
pursuant to the antidilution provisions of the Dell Computer Corporation
2002 Long Term Incentive Plan (the "Plan").
(3)
The Registrant, Dell Computer Corporation, previously filed a
Registration Statement on Form S-8 (File No. 33-49014; initial filing
date, October 31, 2000) to register 100,000,000 shares of Common Stock
issuable pursuant to awards under the Dell Computer Corporation Incentive
Plan and paid a registration fee of $699,600 in connection with such
registration. The Registrant has filed a post-effective amendment to that
registration statement to deregister 38,469,236 of those shares.
Accordingly, pursuant to Rule 457(p), the portion of the registration fee
associated with those deregistered shares ($269,130) is hereby offset
against the registration fee payable hereunder. The remainder of the
registration fee payable hereunder
($564,062) is paid in cash herewith.
TABLE OF CONTENTS
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3. Incorporation of Documents by Reference.
ITEM 4. Description of Securities.
ITEM 5. Interests of Named Experts And Counsel.
ITEM 6. Indemnification of Directors and Officers.
ITEM 7. Exemption From Registration Claimed.
ITEM 8. Exhibits.
ITEM 9. Undertakings
SIGNATURES
EXHIBIT INDEX
Ex-5 Opinion/Consent of Legal Counsel
EX-23.1 Consent of Independent Accountants
Table of Contents
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3.
Incorporation of Documents by Reference.
The following documents, which have been filed with the Securities and
Exchange Commission (the "Commission") pursuant to the Securities Exchange Act
of 1934, as amended (the "Exchange Act"), by Dell Computer Corporation
(Commission File No. 0-17017), a Delaware corporation (the "Company"), are
incorporated herein by reference and made a part hereof:
(a)
The Company's Annual Report on Form 10-K for the fiscal
year ended February 1, 2002;
(b)
The Company's Quarterly Report on Form 10-Q for the fiscal
quarter ended May 3, 2002;
(c)
The Company's Quarterly Report on Form 10-Q for the fiscal
quarter ended August 2, 2002; and
(d)
The description of the Common Stock contained in the
Registration Statement on Form 8-A dated June 20, 1988, including
any amendment or report filed to update such description.
All documents filed by the Company pursuant to Sections 13(a), 13(c), 14
and 15(d) of the Exchange Act subsequent to the effective date of this
Registration Statement, prior to the filing of a post-effective amendment to
this Registration Statement indicating that all securities offered hereby have
been sold or deregistering all securities then remaining unsold, shall be
deemed to be incorporated by reference herein and to be a part hereof from the
date of filing of such documents. Any statement contained herein or in any
document incorporated or deemed to be incorporated by reference herein shall be
deemed to be modified or superseded for purposes of this Registration Statement
to the extent that a statement contained herein or in any other subsequently
filed document which also is or is deemed to be incorporated by reference
herein modifies or supersedes such statement. Any such statement so modified
or superseded shall not be deemed to constitute a part of this Registration
Statement, except as so modified or superseded.
ITEM 4.
Description of Securities
.
Not required.
ITEM 5.
Interests of Named Experts And Counsel.
None.
ITEM 6.
Indemnification of Directors and Officers.
Article Tenth of the Restated Certificate of Incorporation of the Company
and Article VI, Section 1 of the Company's Restated Bylaws provide that the
Company shall, to the fullest extent permitted by law, indemnify its officers
and directors, and may, to the fullest extent permitted by law or to such
lesser extent as is determined in the discretion of the Board of Directors,
indemnify any and all other persons whom it shall have the power to
2
Table of Contents
indemnify, from and against all expenses, liabilities or other matters
arising out of their status as such or their acts, omissions or services
rendered in such capacities. Pursuant to Section 145 of the Delaware General
Corporation Law (the "DGCL"), the Company generally has the power to indemnify
its present and former directors and officers against expenses and liabilities
reasonably incurred by them in connection with any action, suit or proceeding
to which they are, or are threatened to be made, a party by reason of their
serving in those positions so long as they acted in good faith and in a manner
they reasonably believed to be in, or not opposed to, the best interests of the
Company, and with respect to any criminal action, they had no reasonable cause
to believe their conduct was unlawful. With respect to suits by or in the right
of the Company, however, indemnification is generally limited to attorneys'
fees and other expenses and is not available if the person is adjudged to be
liable to the Company unless the court determines that indemnification is
appropriate. The statute expressly provides that the indemnification authorized
thereby is not exclusive of any rights granted under any by-law, agreement,
vote of stockholders or disinterested directors, or otherwise. The Company also
has the power to purchase and maintain insurance for its directors and
officers.
The preceding discussion of the Company's Restated Certificate of
Incorporation and Section 145 of the DGCL is not intended to be exhaustive and
is qualified by the Restated Certificate of Incorporation and Section 145 of
the DGCL.
ITEM 7.
Exemption From Registration Claimed
.
Not applicable.
ITEM 8.
Exhibits.
The following exhibits are filed as a part of this Registration Statement.
Exhibit
Number
Description
4.1
Restated Certificate of Incorporation, filed July 16, 2001
(incorporated by reference to Exhibit 3.1 to the Company's
Quarterly Report on Form 10-Q for the fiscal quarter ended
August 3, 2001, Commission File No. 0-17017)
4.2
Restated Bylaws, as adopted on November 29, 1995
(incorporated by reference to exhibit 3.3 to the Company's
Quarterly Report on Form 10-Q for the fiscal quarter ended
October 29, 1995, Commission File No. 0-17017)
4.3
Right Agreement, dated as of November 29, 1995
(incorporated by reference to Exhibit 4 to the Company's
Current Report on Form 8-K, dated November 29, 1995, and
filed with the Securities and Exchange Commission on
November 30, 1995, Commission File No. 0-17017)
5+
Opinion of Legal Counsel.
23.1+
Consent of Independent Accountants.
23.2+
Consent of Legal Counsel (included in Exhibit 5)
24+
Power of Attorney (set forth on signature page)
99.1
Dell Computer Corporation 2002 Long-Term Incentive Plan
(incorporated by reference to Exhibit 10.1 to the Company's
Quarterly Report on Form 10-Q for the fiscal quarter ended
August 2, 2002, Commission File No. 0-17017)
+ Filed herewith
3
Table of Contents
ITEM 9.
Undertakings
The Company hereby undertakes:
(1)  To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:
(a) To include any prospectus required by Section 10(a)(3) of the
Securities Act of 1933, as amended (the "Securities Act");
(b) To reflect in the prospectus any facts or events arising after
the effective date of this Registration Statement (or the most recent
post-effective amendment thereof) which, individually or in the
aggregate, represent a fundamental change in the information set forth in
this Registration Statement;
(c) To include any material information with respect to the plan of
distribution not previously disclosed in this Registration Statement or
any material change to such information in this Registration Statement.
Provided, however, that paragraphs (1)(a) and (1)(b) do not apply if the
information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed by the Company or the Plan
pursuant to Section 13 or Section 15(d) of the Exchange Act that are
incorporated by reference in this Registration Statement.
(2)  That, for the purpose of determining any liability under the
Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.
(3)  To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of
the offering.
(4)  That, for the purposes of determining any liability under the
Securities Act, each filing of the Company's annual report pursuant to Section
13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing
of an employee benefit plan's annual report pursuant to Section 15(d) of the
Exchange Act) that is incorporated by reference in this Registration Statement
shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be
deemed to be the initial bona fide offering thereof.
(5)  Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors, officers and controlling persons
of the Company pursuant to the foregoing provisions, or otherwise, the Company
has been advised that in the opinion of the Commission such indemnification is
against public policy as expressed in the Securities Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such
liabilities (other than the payment by the Company of expenses incurred or paid
by a director, officer or controlling person of the Company in the successful
defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being
registered, the Company will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.
4
Table of Contents
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in Austin, Texas, on September 30, 2002.
DELL COMPUTER CORPORATION
By:
/s/ MICHAEL S. DELL
Michael S. Dell,
Chairman of the Board and
Chief Executive Officer
Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities and on the dates indicated. Each person whose signature appears
below hereby authorizes and appoints each of Michael S. Dell and Thomas B.
Green as his or her attorney-in-fact to sign on his or her behalf individually
and in the capacity stated below all amendments and post-effective amendments
to this registration statement as that attorney-in-fact may deem necessary or
appropriate.
Name
Title
Date
/s/ MICHAEL S. DELL
Michael S. Dell
Chairman of the Board and Chief
Executive Officer (principal
executive officer)
September 30, 2002
/s/ DONALD J. CARTY
Donald J. Carty
Director
September 30, 2002
/s/ WILLIAM H. GRAY III
William H. Gray III
Director
September 30, 2002
/s/ MICHAEL H. JORDAN
Michael H. Jordan
Director
September 30, 2002
/s/ JUDY C. LEWENT
Judy C. Lewent
Director
September 30, 2002
/s/ THOMAS W. LUCE III
Thomas W. Luce III
Director
September 30, 2002
/s/ KLAUS S. LUFT
Klaus S. Luft
Director
September 30, 2002
5
Table of Contents
/s/ ALEX J. MANDL
Alex J. Mandl
Director
September 30, 2002
/s/ MICHAEL A. MILES
Michael A. Miles
Director
September 30, 2002
/s/ SAMUEL A. NUNN, JR.
Samuel A. Nunn, Jr.
Director
September 30, 2002
/s/ MORTON L. TOPFER
Morton L. Topfer
Director
September 30, 2002
/s/ JAMES M. SCHNEIDER
James M. Schneider
Senior Vice President and Chief
Financial Officer (principal
financial and accounting officer)
September 30, 2002
6
Table of Contents
EXHIBIT INDEX
Exhibit
Number
Description
4.1
Restated Certificate of Incorporation, filed July 16, 2001
(incorporated by reference to Exhibit 3.1 to the Company's
Quarterly Report on Form 10-Q for the fiscal quarter ended
August 3, 2001, Commission File No. 0-17017)
4.2
Restated Bylaws, as adopted on November 29, 1995
(incorporated by reference to exhibit 3.3 to the Company's
Quarterly Report on Form 10-Q for the fiscal quarter ended
October 29, 1995, Commission File No. 0-17017)
4.3
Right Agreement, dated as of November 29, 1995
(incorporated by reference to Exhibit 4 to the Company's
Current Report on Form 8-K, dated November 29, 1995, and
filed with the Securities and Exchange Commission on
November 30, 1995, Commission File No. 0-17017)
5+
Opinion of Legal Counsel.
23.1+
Consent of Independent Accountants.
23.2+
Consent of Legal Counsel (included in Exhibit 5)
24+
Power of Attorney (set forth on signature page)
99.1
Dell Computer Corporation 2002 Long-Term Incentive Plan
(incorporated by reference to Exhibit 10.1 to the Company's
Quarterly Report on Form 10-Q for the fiscal quarter ended
August 2, 2002, Commission File No. 0-17017)
+ Filed herewith
7