I grabbed the following from slashdot:
http://biz.yahoo.com/bw/990526/tx_dell_co_2.html
For the browser impaired, Dell is hosting a contest to find the oldest PC
still in use in a small business. The winner will receive 15K in computer
equipment. Businesses have to be < 400 employees and you have to show
proof with a receipt, warranty card, or other proof of age/purchase...
Aaron