-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 UotAZt6j6IMMZzNOhsrcz8U6xzNZg3P8UXKD8TN+iLspLi5zjfH9LLjPD3SOe6GV
 5ytQA9hIb9fWt79AcDttUw==

<SEC-DOCUMENT>0001209191-07-059478.txt : 20071023
<SEC-HEADER>0001209191-07-059478.hdr.sgml : 20071023
<ACCEPTANCE-DATETIME>20071023192504
ACCESSION NUMBER:		0001209191-07-059478
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:			FREEMAN RUSSELL
		CENTRAL INDEX KEY:			0001199358

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14773
		FILM NUMBER:		071186650

	BUSINESS ADDRESS:	
		STREET 1:		PEROT SYSTEMS CORP
		STREET 2:		2300 WEST PIANO PKWY
		CITY:			PIANO
		STATE:			TX
		ZIP:			75075
		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_bod2rwf.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>0001199358</rptOwnerCik>
            <rptOwnerName>FREEMAN RUSSELL</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>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Vice President</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>1640</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>00</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>131004</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </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>
    </footnotes>

    <ownerSignature>
        <signatureName>By Rex C Mills, Power of Attorney for Russell Freeman</signatureName>
        <signatureDate>2007-10-23</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----