Some of the company's XPS gaming systems will also carry a charge for the downgrade.
The move will raise eyebrows, since Dell may be seen as trying to cash in on the unpopularity of Microsoft's latest operating system.
Dell was one of the first companies to offer a free downgrade service to customers, primarily aimed at small businesses reluctant to make the move to Vista.
Microsoft has said that it will stop selling XP licences and boxed software on 30 June, although it has already extended the lifespan of the operating system.
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