Dell seems to have a pattern of stiffing people on their rebates, if the 100+ testimonials on this page are to be beleived:

http://www.consumeraffairs.com/computers/dell_rebates.html

Dell's official response? "It's the customer's responsibility and obligation to follow through, not the vendor or the rebate facility."

http://www.networkworld.com/newsletters/sbt/2004/0126networker3.html

Never mind that people ARE following through... REPEATEDLY.

...and then when they send the check finally, they probably put it in an envelope that looks like a credit card solicitation, so that you pitch it without opening it.