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A New York supreme judge has ruled that home computer maker Dell engaged in fraud, false advertising, deceptive business

conduct and abusive debt collection practices. New York State Supreme Court Judge Joseph Teresi said Dell lured customers

with advertisements offering "no interest" or "no payment" financing options, but its financing arm would charge higher

rates. Supreme Court Justice Joseph C. Teresi will hold further proceedings to determine how much restitution Dell will have

to pay to its customers, the decision said. Dell said disagreed with Teresi's decision. "We don't agree with this decision

and will be defending our position vigorously. Our goal has been, and continues to be, to provide the best customer

experience possible," the company said in a statement. "We are confident that when the proceedings are finally completed the

court will determine that only a relatively small number of customers have been affected," it said.