Dell? Make decent computers? Right...
If I need a desktop then I prefer to build it myself from parts I want. I've seen too many Dell machines which seemed to consist of the cheapest components out there possible which don't have any driver support in new versions of Windows because they're some random OEM board that nobody has ever heard of.
The preinstalled OS on them is usually terrible as well since the drive image was made to support the widest range of their hardware possible. I've always had bizarre crashes and problems with the factory installed OS which were fixed by doing a clean install.
If I was getting a laptop then I'd get a Toshiba or an IBM. Dell laptops have been fine with me but they just feel "cheap"
The new Dell's are kind of neat in that you can change most bits without a screwdriver but the case just feels too plasticky for my tastes still.

- Trevor