Dell 1999 Annual Report Download - page 46

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<PAGE> 1
EXHIBIT 21
AMERICAS
ConvergeNet Technologies, Inc. California
DCC Executive Security Inc. Delaware
Dell Auction L.P. Texas
Dell Catalog Sales Corporation Delaware
Dell Catalog Sales L.P. Texas
Dell Computadores do Brasil Ltda Brazil
Dell Computer Corporation Delaware
Dell Computer Corporation Ontario, Canada
Dell Computer de Argentina Corp. Delaware
Dell Computer de Chile Corp. Delaware
Dell Computer de Chile Ltda Chile
Dell Computer de Colombia Corp. Delaware
Dell Computer de Mexico, S.A. de C.V. Mexico
Dell Computer Holdings Corporation Delaware
Dell Computer Holdings L.P. Texas
Dell Computer India Corporation Delaware
Dell Computer Services de Mexico de C.V. Mexico
Dell Direct Sales Corporation Delaware
Dell Direct Sales L.P. Texas
Dell Eastern Europe Corporation Delaware
Dell Export Sales Corporation Barbados
Dell Financial Services L.P. Texas
Dell Funding Corporation Delaware
Dell Gen. P. Corp Delaware
Dell International Incorporated Delaware
Dell Marketing Corporation Delaware
Dell Marketing L.P. Texas
Dell Products Corporation Delaware
Dell Products L.P. Texas
Dell Quebec Inc. Quebec
Dell Receivables Gen. P. Corp Delaware
Dell Receivables L.P. Texas
Dell Services Corporation Delaware
Dell Services L.P. Texas
Dell USA Corporation Delaware
Dell USA L.P. Texas
Dell World Trade L.P. Texas
EUROPE, MIDDLE EAST AND AFRICA
Bracknell Boulevard Management Company Limited United Kingdom
Dell Computer (FZE) U.A.E.
Dell Computer (Italia) S.p.A. Italy
Dell Computer (Proprietary) Ltd South Africa
Dell Computer AB Sweden
Dell Computer AS Denmark
Dell Computer AS Norway
Dell Computer BV Netherlands
Dell Computer Corporation Limited United Kingdom
<PAGE> 2
Dell Computer EEIG United Kingdom
Dell Computer Ges.m.b.H Austria
Dell Computer GmbH Germany
Dell Computer Holdings (Europe) B.V. Netherlands
Dell Computer Holdings (Europe) Investments, C.V. Netherlands
Dell Computer International (II) - Comercio de Computadores Sociedad
Unipissal LDA Madeira, Portugal
Dell Computer Limited Ireland
Dell Computer NV Belgium
Dell Computer Poland, Sp.z.o.o. Poland
Dell Computer S.A. France
Dell Computer S.A. Spain
Dell Computer SA Switzerland
Dell Computer sro Czech Republic
Dell Direct (an Unlimted Irish company) Ireland
Dell Distribution (EMEA) Limited United Kingdom
Dell Financial Services International Limited Ireland
Dell Products (an unlimited Irish company) Ireland
Dell Products (Asia) BV Netherlands
Dell Products (Europe) B.V. Netherlands
Dell Products (an unlimited Irish company) Ireland
Dell Products II (an unlimited Irish company) Ireland
Dell Research (an unlimited Irish company) Ireland
Epifese - SGPS Lda Madeira