I hatre it when I am right! I have been sitting around here with ever spare $ invested in GOOG, YHOO, and MSFT with only 4 contracts in DELL.

I knew that DELL was undervalued but I did not want to take the tax hit this year and sell my long positions int he other three.

DELL is a great company and its recent SEC problems aside do not diminsh the value. At $24~ it is still highly undervalued when considering the Vista upswing this Jan 07.