The Sunnyvale, California intelligent agent software and handheld operating system developer General Magic Inc had has to cut its workforce again, to about 138 from about 187 full-time and contract workers, a 26% reduction. Late last year, General Magic said it had laid off nearly a third of its 280 workers to conserve cash. The chronic lossmaker says the job cuts are intended to help it gain tighter controls over spending and to refocus its workforce on the next set of initiatives in its Internet business strategy. Since June, it has been reworking its Magic Cap operating system and Telescript intelligent agent software to adapt them as Internet browsing and search tools.