"It is related to consumer complaints in the state of New York," Dell spokesman Bob Pearson said.
The suit alleges that Dell and its financial services unit engaged in deceptive practices to sell computers, the Wall Street Journal reported earlier on its Web site. These included misleading promises of financing terms and interest rates, the paper said.
The suit seeks an injunction against Dell's practices, and unspecified damages to affected customers, the Journal reported.
Pearson said that Dell will vigorously defend itself and was confident that its practices will be found to be fair and appropriate.
"Our customers are our top priority at Dell," Pearson said. "While even one dissatisfied customer is too many, the allegations in the AG's filing are based upon a small fraction of Dell's consumer transactions in New York," he said.
The New York Attorney General's office could not immediately be reached for comment.