The Transact-SQL CLOSE CURSOR statement closes the cursor, but leaves the data structures accessible for reopening. The PL/SQL CLOSE CURSOR statement closes and releases all data structures.
Transact-SQL requires the use of the DEALLOCATE CURSOR statement to remove the cursor data structures. The DEALLOCATE CURSOR statement is different from CLOSE CURSOR in that a closed cursor can be reopened. The DEALLOCATE CURSOR statement releases all data structures associated with the cursor and removes the definition of the cursor.