The rivalry may not hurt Offerdahl, brought into Traq as a hired gun last year.

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Customers pay Traq-wireless to compile cellular bills into a spreadsheet-like report.

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Founded in late 1999, Traq-wireless has signed up more than 50 customers with an average of 1, 200 users apiece, including Burlington Northern Santa Fe Railway, FedEx Freight and Convergis.

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For another, having a rival helps raise Traq's profile--perhaps attracting a buyer in the form of a larger, established firm that specializes in auditing conventional telecom expenses, such as ProfitLineor Teldata Control.

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"Carriers have a very narrow band around the rate plan, and once you get outside that band they make a lot of money, " says the chief executive of Traq-wireless , an Austin, Tex. firm that analyzes corporate cell phone bills for a fee.

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