In 2013, much to Carl Icahn’s delight and then resigned chagrin, Dell the publicly-traded company engineered its sale to Michael Dell the person (and a private-equity fund). In retrospect, this taking the battered computer-maker private seems like an excellent idea to Paul Singer and Elliott Management, or at least an absolutely smashing and fantastic idea compared to Dell’s new plan to go public once more.

“They made it clear they are against it,” a source who spoke directly to Elliott a few weeks ago said. “There are certain aspects of the deal they say are pretty awful,” another source said.

Icahn has also seen the light, as it were, in terms of Dell’s private status. That or an opportunity to exact some petty revenge on an old adversary.

Carl Icahn has a reported 1.2 percent in the same stock and is against the deal, sources said…. In July, Dell offered to buy the tracking stock tied to its interest in EMC’s software outfit, VMware, returning the computer maker to the stock market without an initial public offering.

Paul Singer’s hedge fund lobbies against Dell’s $22B deal [N.Y. Post]