Billionaire investor Carl Icahn, who is fighting Dell Inc. founder Michael Dell's plan to take the struggling company private, is entering into a confidentiality agreement that would give him access to the computer maker's financial records.

Michael Dell is planning a $24.4 billion buyout to take the Round Rock, Texas, company private. But Icahn and other investors say the price of $13.65 per share is too low.

Icahn wants the company to pay a special dividend of $9 per share if shareholders reject this offer. He is also offering to provide the loans that would help fund the dividend payment.

Icahn's company, Icahn Enterprises, says it holds a substantial stake in the company.

Dell shares are up 10 cents at $14.26 in premarket trading.