The Dell PE2600 Tower to Rack Conversion Kit has a Dell P/N of 310-2798. Dell no longer sells these kits which makes a complete kit very difficult to find. A good alternative solution would be to use a Heavy Duty Sliding Shelf. Dell SKU A0608912 or RackSolutions P/N 2USHL-130
The RackSolutions Heavy Duty Sliding Shelf has a weight capacity of 230lbs which is more than sufficient for the Dell PE2600. This shelf also has complete cable management and front and rear equipment stops. The most important feature is that this shelf will fit into any type of Server Rack.