ROUND ROCK, Texas (AP) _ Computer maker Dell Inc. has more workers overseas than it does in the United States, reversing the makeup of its work force of just a year ago.

Round Rock-based Dell said it was allocating resources where growth has been fastest, including China and Japan.

``We have great opportunities outside the U.S., and as such we have built our employee base in areas that best reflect our strong growth areas,'' Dell spokesman Bob Kaufman said Tuesday. ``Our jobs have grown all over the world, including here in the U.S.''

Dell had 46,000 employees as of Jan. 30. About 22,200 of those, or 48.3 percent, were in the United States, while 23,800 people, or 51.7 percent, worked in other countries, according to a filing with the Securities and Exchange Commission on Monday.

A year ago, 54.2 percent of Dell's workers were in the United States, according to company filings. Dell's work force grew 17.6 percent during 2003.

Dell said overseas job growth in the past year ran the gamut, from sales and manufacturing to call center support.

Last year, Dell stopped routing corporate customers to a technical support call center in Bangalore, India after a flood of complaints. Tech support for Optiplex desktop and Latitude notebook computers are being handled from call centers in Texas, Idaho and Tennessee instead.

Shares of Dell were down 23 cents to $35.56 in afternoon trading on the Nasdaq Stock Market.

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