Dell has had a tough time lately

Late on Tuesday it said profits for the three months to 3 November were $677m (�356.5m), or 30 cents a share - against forecasts of 24 cents a share.

Strong laptop sales drove the results, but Dell warned they were preliminary and may change as a result of a probe into its accounting practices.

Dell stocks rose by $2.57 to $27.39 on the US market in early trade.

In a break from tradition, Dell did not offer any 2005 comparisons in its report.

Accounts probe

It also warned that the investigation could show "a material weakness in the company's internal controls over financial reporting" and the Securities and Exchange Commission (SEC) probe could lead to a change in its results.

Last week, the SEC said it had launched a formal investigation into whether Dell accounts dating back to 2002 were mis-stated.

The news led to a six-day delay in Dell delivering its third quarter earnings report.

In a separate filing on Tuesday the company said the US attorney for the Southern District of New York had now also requested information about its financial reports.

Dell has had a turbulent time of late. It recently lost its crown as the world's biggest computer-maker to rival Hewlett Packard and its laptops were caught up in Sony's laptop battery recall.