The company's new XPS desktops will start at $1,099 while XPS notebook PCs will cost $2,699 or more, higher than the company's Dimension desktops and Inspiron notebooks, Dell spokeswoman Jennifer Davis said Wednesday. The company also set up a new XPS sales and service group to help customers.

The new PCs are for gamers and ''high-tech enthusiasts,'' willing to spend more on faster, more powerful machines that handle music, videos and games, Davis said. PCs account for 63 percent of revenue. As it expands sales beyond computers to drive revenue to $80 billion in four years from about $60 billion this year, Dell is using service to sell high-end products.

''There is a trend in the industry toward unbundling things and making people pay separately for service,'' said analyst Roger Kay, president of EndPoint Technologies Associates Inc. in Wayland, Mass. Dell's higher-priced computers, Kay added, will look different from its lower-cost models and will be ''distinguished by that luxury dimension.''

The new XPS computers are available and expand on Dell's current line of gaming machines, Davis said. They were shown Wednesday in New York at an event hosted by Michael Dell, the company's founder and chairman.

''There's a very nice market for consumers who want to play games,'' Dell said. ''It's a fantastic market we have served with the XPS brand. We're broadening out with unique services for those customers.''

The company gets about 15 percent of its revenue from consumers, Dell said.