Giant auction site EBay on Wednesday said it has completed its acquisition of Rent.com, which provides listings of house and apartment rentals across the nation.

EBay, based in San Jose, Calif., announced last December that it would acquire Rent.com. Under the terms of an amended acquisition agreement, EBay paid $415 million in cash, plus acquisition costs, for the listing service.

EBay expects the acquisition to be dilutive to full-year 2005 earnings per share, based on generally accepted accounting principles, due to the amortization of acquired assets.