DELL, the world's second largest maker of PCs, can sell or close its plants in Ireland without having to repay any grant aid given to it by the Irish state, a disclosure that could ultimately hasten its departure from the Irish market.

The Wall Street Journal said on Friday that one of the factors in Dell's decision over which plants it may close in the next 18 months is whether the company would be forced to make re-payments to certain countries upon departure.

The paper said Dell could face obstacles in countries where it has agreements with local governments. This is a major consideration in theUS too where Dell has a large plant in North Carolina which has received state and local tax incentives, but these will have to paid back if employment goals are not met between now and 2015.

A spokesman for the IDA said last week Dell has to date received €74.6m in grant aid, with the majority of it allocated to its manufacturing operations in Limerick.

Sources said there would be "little or no repayments" due on this money, thereby making a closure or sale of a Dell plant in Ireland less financially costly.

In contrast, it is understood that Intel, the world's largest chipmaker, would have to re-pay grant aid if it decided to depart the Irishmarket.

It has to date received €250m in grant aid and there would be "significant'' re-payments if it closes its various Fab facilities in Leixlip, where over 5,000 Irish people are employed.

Government sources last week were sanguine about the Wall StreetJournal report, dismissing any immediate threat to Dell Ireland.

Sources also pointed out that the report was simply talking about Dell selling the plant to a contracting company which would continue to make Dell PCs at the plant on an outsource basis.