Dell Computer Corp. announced it is eliminating 275 jobs in the U.K. and Ireland as part of its cost cutting efforts announced last May.

Specifically, the Texas-based computer maker will lay off 125 employees in two locations in Ireland, Bray and Cherrywood. Also, 150 people at the company's European headquarters in London will be asked to take part in the "voluntary separation programme," Dell said in a statement on Tuesday.

The employees in London and Ireland who sign-up for the layoffs program will receive a severance package to include six-weeks pay per year of service to the company, Dell said.

Last month, Dell said it was planning to lay off between 3,000 and 4,000 employees worldwide over the next two quarters in an effort to meet its forecast for the first quarter. On May 17 the company announced it did meet its earnings forecast with a reported net income of US$462 million, driven by brisk sales of corporate systems and a swelling global market share. In February, Dell eliminated 1,700 full-time positions, 4 percent of its full-time staff, after being unable to meet reduced fourth-quarter earnings estimates.