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

Michael Dell, who is also Dell’s CEO, is planning a $24.4 billion buyout that would make the Round Rock, Texas, company a privately-owned business. But Icahn and other investors say the price of $13.65 per share is too low.