AT&T plans to market the iPhone to business users in addition to consumers, but analysts aren’t recommending that enterprises supply workers with the phones.

Cingular, which acquired AT&T Wireless, recently decided that the iPhone will appeal to business users and the operator is now working hard to ensure that its back-end enterprise billing and support systems will accommodate the device when it ships, said a source familiar with the company’s plans, who spoke on condition of anonymity.

An AT&T spokesman said he couldn’t comment on the iPhone beyond when it will become available and its price. The phone is expected to become available in June. It will cost $499 or $599 depending on the memory size. Initially, AT&T will be the exclusive provider of the iPhone, although other service providers are expected to eventually start selling it as well.

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