31.   Dell is scheduled to report earnings next week, giving investors and analysts an indication if the recent round of cuts has hurt its gross margin.

32.   Dell vice chairman Kevin Rollins said in a telephone interview that the company had taken the gross margin number down in order to be more aggressive in the market.

33.   Finance Director Derek Pretty said the gross margin, excluding distribution costs, was unchanged in the first half from the year-earlier period.

34.   From the fourth quarter to the first quarter, our gross margin was flat, our operating income percentage went up while revenue declined.

35.   Gross margin is expected to climb in the next quarter, Niles said.

36.   Gross margins are measured before costs for sales, research, administrative overhead and taxes.

37.   Gross margin is calculated by subtracting cost of goods sold from revenue and dividing that figure by revenue.

38.   Gross margin is sales minus cost of goods measured as a percentage of sales.

39.   Gross margin is sales minus costs expressed as a percentage of sales.

40.   Gross margin is the difference between revenue and manufacturing cost, and is a key measure of profit in the semiconductor industry.