The Dell founder and CEO said that he expected the Windows 8 slate to have a "limited impact" on the market, and admitted he is unconcerned about the competition it poses to his own company.
"I think the impact will be limited, given the number of units they expect to ship," Dell told PCWorld. "Microsoft developed the product largely as a reference architecture - to set a baseline for Windows 8 user experience."
However, Dell was full of praise for the Windows 8 operating system itself, explaining that his firm is investing significant resources into products compatible with it.
"We're aligning a significant portion of our product development with Windows 8, and we think it offers some great, new capabilities," he added.
"Anything Microsoft does to support faster Windows 8 adoption is fine by Dell. However, our focus is less on their plans and more on designing and delivering compelling Dell products and solutions."
Dell has previously confirmed plans to release a range of tablets and PCs running Microsoft's next operating system, and recently announced a line of Windows 8-powered business products.