NEW YORK--Cingular Wireless on Tuesday closed its $41 billion cash purchase of AT&T Wireless Services, creating the biggest U.S. mobile telecommunications service--with more than 46 million customers.

Cingular starts operations as the nation's second-largest wireless carrier, with more than 19 million customers, $12 billion in revenue and coverage in 42 of the nation's top 50 markets.

AT&T Wireless had planned to cut 1,900 jobs from a work force of 31,000 by the end of 2005. Cingular has about 39,000 employees. AT&T Wireless has 22 million subscribers.

“Cingular is a catchy name,” said Jeffrey Kagan, a telecommunications and wireless analyst in Atlanta. “This is an almost magical time of new brands in telecom,” Kagan added.

Shares of AT&T Wireless closed yesterday at $10.39, up 40 cents, or 4 percent. Neither Cingular nor AT&T Wireless officials would comment yesterday on the potential deal.

Cingular, a joint venture between SBC Communications Inc. and BellSouth Corp., said its winning bid was for $15 per share in cash, an amount that would value AT&T Wireless at $40.7 billion.

AT&T's name and logo will eventually replace Cingular in a process expected to take several months, with the exact timing determined as more customer feedback comes in, Clark said.

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