THE NEWS: Billionaire investor Carl Icahn, who is fighting Dell Inc. founder Michael Dell's plan to take the struggling company private, has entered a confidentiality agreement that would give him access to the computer maker's financial records.

BUYOUT OFFER: Michael Dell, who is also Dell's CEO, plans a $24.4 billion buyout that would make the Round Rock, Texas, company a privately-owned business. The deal offers shareholders $13.65 for each Dell share.

THE OPPOSITION: Icahn says that price is too low. He wants the company to pay a special dividend of $9 per share if shareholders reject the offer and keep their stake in the company which would remain publicly traded.