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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 LQoSppjh+Dvz1rQAiTSGoNSWNn7ZM96fxst01GK8+e1BgRaa9LhotFCbrBpkbJrO
 9Cnk4TelOhG+Cg5sOx2uBA==

<SEC-DOCUMENT>0001209191-07-059476.txt : 20071023
<SEC-HEADER>0001209191-07-059476.hdr.sgml : 20071023
<ACCEPTANCE-DATETIME>20071023192404
ACCESSION NUMBER:		0001209191-07-059476
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20071013
FILED AS OF DATE:		20071023
DATE AS OF CHANGE:		20071023

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PEROT SYSTEMS CORP
		CENTRAL INDEX KEY:			0000894253
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				752230700
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		2300 W PLANO PKWY
		CITY:			PLANO
		STATE:			TX
		ZIP:			75075
		BUSINESS PHONE:		9725770000

	MAIL ADDRESS:	
		STREET 1:		2300 W PLANO PKWY
		CITY:			PLANO
		STATE:			TX
		ZIP:			75075

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ALTABEF PETER
		CENTRAL INDEX KEY:			0001199359

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14773
		FILM NUMBER:		071186647

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		972 577 6058

	MAIL ADDRESS:	
		STREET 1:		C/O PEROT SYSTEMS CORP
		STREET 2:		2300 WEST PLANO PKWY
		CITY:			PLANO
		STATE:			TX
		ZIP:			75075
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>bod50304_bod2paa.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-10-13</periodOfReport>

    <issuer>
        <issuerCik>0000894253</issuerCik>
        <issuerName>PEROT SYSTEMS CORP</issuerName>
        <issuerTradingSymbol>PER</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001199359</rptOwnerCik>
            <rptOwnerName>ALTABEF PETER</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>2300 WEST PLANO PARKWAY</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>PLANO</rptOwnerCity>
            <rptOwnerState>TX</rptOwnerState>
            <rptOwnerZipCode>75075-8499</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>President &amp; CEO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2007-10-13</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>F</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>4045</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>.00</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>412387</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2535</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Managed Account</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Upon vesting of restricted stock units, Grantee elected to satisfy tax obligation by withholding sufficient shares to pay taxes, and Perot Systems paid the value of those shares to federal and medicare tax authorities on behalf of Grantee.</footnote>
        <footnote id="F2">Shares held in managed account.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>By Rex C Mills, by Power of Attorney for Peter Altabef</signatureName>
        <signatureDate>2007-10-23</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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