OK, here it is...
Verify what the P4 says on the Die.
Dell states that that system has the Intel 915G chipset...
http://www.dell.com/downloads/global/products/optix/en/spec_optix_gx280_en.pdf
Which, according to Intel:
http://ark.intel.com/chipset.aspx?familyID=5341
Compatible Processors
Intel® Celeron® D Processor 351 (256K Cache, 3.20 GHz, 533 MHz FSB)
Intel® Celeron® D Processor 355 (256K Cache, 3.33 GHz, 533 MHz FSB)
Intel® Pentium® 4 Processor 517 supporting HT Technology (1M Cache, 2.93 GHz, 533 MHz FSB)
Intel® Pentium® 4 Processor 520 supporting HT Technology (1M Cache, 2.80 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 520/520J supporting HT Technology (1M Cache, 2.80 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 520J supporting HT Technology (1M Cache, 2.80 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 521 supporting HT Technology (1M Cache, 2.80 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 524 supporting HT Technology (1M Cache, 3.06 GHz, 533 MHz FSB)
Intel® Pentium® 4 Processor 530/530J supporting HT Technology (1M Cache, 3.00 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 530J supporting HT Technology (1M Cache, 3.00 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 531 supporting HT Technology (1M Cache, 3.00 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 540/540J supporting HT Technology (1M Cache, 3.20 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 540J supporting HT Technology (1M Cache, 3.20 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 541 supporting HT Technology (1M Cache, 3.20 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 550/550J supporting HT Technology (1M Cache, 3.40 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 550J supporting HT Technology (1M Cache, 3.40 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 551 supporting HT Technology (1M Cache, 3.40 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 630 supporting HT Technology (2M Cache, 3.00 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 640 supporting HT Technology (2M Cache, 3.20 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 650 supporting HT Technology (2M Cache, 3.40 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 631 supporting HT Technology (2M Cache, 3.00 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 641 supporting HT Technology (2M Cache, 3.20 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 651 supporting HT Technology (2M Cache, 3.40 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 661 supporting HT Technology (2M Cache, 3.60 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 520/521 supporting HT Technology (1M Cache, 2.80 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 520/521 supporting HT Technology (1M Cache, 2.80E GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 550 supporting HT Technology (1M Cache, 3.40 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 560/560J supporting HT Technology (1M Cache, 3.60 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 560J supporting HT Technology (1M Cache, 3.60 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 561 supporting HT Technology (1M Cache, 3.60 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 570J supporting HT Technology (1M Cache, 3.80 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 571 supporting HT Technology (1M Cache, 3.80 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 660 supporting HT Technology (2M Cache, 3.60 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 662 supporting HT Technology (2M Cache, 3.60 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 670 supporting HT Technology (2M Cache, 3.80 GHz, 800 MHz FSB)
Intel® Pentium® 4 Processor 672 supporting HT Technology (2M Cache, 3.80 GHz, 800 MHz FSB)
So, if you have one of those, and it isn't working.. well, that sucks. MoBo's change over time through revisions.. is it possible that the Old, bad MoBo was a newer revision than the replacement?