From TechRepublic:
Reversing a recent slide in satisfaction rankings among its business customers, Dell beat out Hewlett-Packard and IBM in a measure that’s closely watched for potential insights into future PC sales trends.
We use them here at work (we have about 60 of them) and think they are great. The computers are reliable and the service has been fine. In fact, we’ve only had to call support a few times and the response has been immediate, with parts arriving next day.