Dell to buy Perot Systems for $3.9 billion

(Reuters) - Dell to acquire Perot Systems for $3.9 billion, creating comprehensive, customer-focused it-solutions company

* Says transaction is not subject to a financing condition.

* Says terms of the agreement were approved yesterday by the boards of directors of both companies

* Dell says will commence tender offer to acquire all of the outstanding class a common stock of Perot Systems for $30 per share in cash

* Says acquisition expected to be accretive to GAAP earnings in fiscal 2012

* Says Perot Systems will become dell's services unit

* Says companies together represent $8 billion in services revenue

* Says Dell directors expected to consider Ross Perot jr., Perot chairman of

the board, for appointment to the Dell board

* Says will be led from Plano by Peter Altabef, the current Perot Systems chief

executive officer