Dell 1999 Annual Report Download - page 45

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<PAGE> 1
EXHIBIT 18
February 10, 2000
Board of Directors
Dell Computer Corporation
One Dell Way
Round Rock, Texas 78682
Dear Directors:
We are providing this letter to you for inclusion as an exhibit to your Form
10-K filing pursuant to Item 601 of Regulation S-K.
We have audited the consolidated financial statements incorporated by reference
in the Company's Annual Report on Form 10-K for the year ended January 28, 2000
and issued our report thereon dated February 10, 2000. Note 1 to the
consolidated financial statements describes a change in accounting principle
resulting from the Company's change in its policy for determining which items
are treated as cash equivalents. It should be understood that the preferability
of one acceptable method of accounting over another for the determination of
which items are treated as cash equivalents has not been addressed in any
authoritative accounting literature, and in expressing our concurrence below we
have relied on management's determination that this change in accounting
principle is preferable. Based on our reading of management's stated reasons and
justification for this change in accounting principle in the Form 10-K, and our
discussions with management as to their judgment about the relevant business
planning factors relating to the change, we concur with management that such
change represents, in the Company's circumstances, the adoption of a preferable
accounting principle in conformity with Accounting Principles Board Opinion No.
20.
Very truly yours,
PricewaterhouseCoopers LLP