Compare the specs.
Dell:
Celeron M 360 Processor @ 1.4Ghz
WalMart:
AMD Sempron 2600+ @ 1.6Ghz (AMD is better than Intel anyday IMO)
Dell:
No Wireless
WalMart:
802.11G Built In
Dell:
Requires sending in a rebate
WalMart:
No Rebate
Dell:
$49 shipping
WalMart:
Sales Tax
So if you are willing to stand in line at WalMart you will probably end up saving $75 to $100 plus you will be getting a faster machine (I couldn't upgrade the processor on the Dell machine to compare equivelent specs, but I did add the wireless card)