The ruling came after New York Attorney General Andrew Cuomo's office filed a lawsuit against Dell in May 2007.

In his decision, Judge Joseph Teresi wrote, "Dell has engaged in repeated misleading, deceptive and unlawful business conduct, including false and deceptive advertising of financing promotions and the terms of warranties, fraudulent, misleading and deceptive practices in credit financing, and failure to provide warranty service and rebates."

Below are five things Dell needs to do to resolve this matter once and for all.

1. A Public Apology From Dell Chairman and CEO Michael Dell

The buck stops here. If you've got a problem, the founder, chairman and CEO should be the first one to step up and fix it. Michael Dell should come out with a public apology that specifically spells out how Dell is going to make good on everything, from what Judge Joseph Teresi calls "bait and switch" tactics that transformed attractive no interest rate options into deals with interest rates that exceeded 20 percent, to failing to provide promised rebates to customers not receiving as promised on-site technical support. Dell's response to the Judge's ruling reads like a petulant child's reaction to being reprimanded by a parent for bad behavior.

Here is the Dell statement for your own petulant pleasure: "We don't agree with the decision and will be defending our position vigorously. Our goal has been, and continues to be, to provide the best customer experience possible. We're confident that when the proceedings are completed, the court will determine that only a relatively small number of customers have been affected." Come on Michael, is this a statement you would be willing to put your name behind? Is this really the best that Dell can do? Referring to a relatively small number of customers affected mumbo jumbo. That doesn't sound like a statement that you would endorse. Even if it is one, two or three customers affected. Shouldn't their complaints be thoughtfully addressed. Come on Michael, step up to bat and fix it. Make it right for the customers. Make it right for Dell.

2. Kill The Joint Venture Between Dell Financial Services and CIT Bank.

This deal with CIT Bank stunk to high heaven. The New York suit refers to customers being incorrectly billed on canceled orders, returned merchandise, or accounts it did not authorize Dell to open. To make matters worse, some customers were "continually harassed" with "illegal billing and collection activity," according to the New York Attorney General's lawsuit. Dell got into a deal with a bank that was more interested in capturing interest than in making sure customers received the attractive interest rates they were promised. CIT is not a company that Dell should be partnering with. The joint venture should be killed and the Dell Financial Services team that put the deal in place should be reined in. Making money on financing is not a crime. Twenty percent interest rates is not something Dell, which regards itself as one of the leaders in delivering best value for consumers, should ever stand still for.

3. Pledge To Make Dell Number One In Customer Technical Support

For years, Dell received best in class scores for technical support. It was fast and effective for all kinds of consumers. In fact, it was that technical support that won Dell fiercely loyal consumers. That support was nickel and dimed to death when Dell hit the wall some three years ago. At that time, Cindy Shaw of Wall Street firm Moors & Cabot detailed the technical meltdown in a note titled, "Downgrading on Numerous Growing Concerns " Has Dell Lost It's Mojo?" At the time Shaw, who did some amazing work, was lambasted by Dell. She was dead on. Dell should commit to fixing its technical support issues once and for all. Good Work Cindy. Where are you now?

4. Establish an Internal Committee Led By A Chief Complaint Officer To Resolve Every Consumer Complaint

Dell is obviously out of touch with its consumer customers. The company needs to hire a Chief Complaint Officer whose job 24 hours a day, seven days a week, is centered on making sure that each and every customer that buys a Dell computer is completely satisfied with the Dell customer experience.

5. Settle With The Attorney General's Office And Provide Financial Renumeration For All Consumers Affected By Dell's Wide Ranging Abuses

Dell needs to stop dragging its feet and settle this case with the Attorney General now. No more lame statements. No more lame excuses. It's time to get on with the business of being a computer company rather than a litigator. Cuomo and his team have done a great job here. Now it's time for Dell to get beyond the emotion and get down to the business of making all those frustrated Dell customers Dell fans. How about a sliding scale of rebate coupons that range from $250 to $2,500 per consumer depending on the severity of the infraction? That's just one suggestion. This case obviously has to be settled in a serious sit down with Cuomo and his team and it should be done now.