Had a DELL, hated the DELL, will never buy a DELL again. Every important piece of the Dell that i bought (some precision thing 5 years ago) has failed; the hard drive, the ram, DVD player/burner, motherboard (was the BIOS), and at last the power supply. After the second crash of the comp within the 2nd year of having it (and after lots of their horrible customer service bull shit), i learned how to build a computer. It took some time to learn, but i seriously got 3x the power for about 1/3 the cost of HP and Dell (btw, i'm still using the DELL keyboard, that's all that's left :p).
While i know my experience with DELL isn't the same as everyone else, I'm pretty sure people who build their own computers (order parts from places like newegg.com, geeks.com) are a lot more satisfied with the price and performance.
If you're looking to have someone build it for you and don't care about the cost (cheaper to build yourself), then i'd suggest ibuypower.com. HP, gateway, etc tend to be more expensive for the same amount of performance as other areas (550 for a dual core vs quad core intel from others, etc). Technically you're paying extra for the 'name brand'.
http://www.ibuypower.com/Store/Gamer_Pa ... 75#PageTop ... there's one fitting for this forum /nod.