The telecommunications industry in India was liberalized in the early 1990s, paving the way for a significant influx of investments in the industry. Over the last decade, this industry has experienced an exponential growth in subscriber base especially in cellular mobile service sector causing the cellular mobile service sector to dominate in overall telecommunications industry. Liberalization has led to increasing competition and rapid technological advancements. This dynamic competitive environment has resulted in increased attention being paid to customer acquisition activities. On the other hand, customers are becoming more knowledgeable due to the heightened marketing activities prevalent in this industryand this has resulted in increasing demands of the customers for better service and more sophisticated value added services. The comparative study has been conducted to find out the information from the rural and urban consumers of West Bengal. SPSS 21 is used to analyze the results. The researcher has used multiple regression method to conduct the survey. 220 responses from both urban and rural areas have been collected with the help of well structured questionnaire & Convenience Sampling Method has also been used to choose the sample. The findings of the study reveals that income is having a significant impact on both rural & urban consumers at the time of purchasing a SIM card.