SAP AG announced that after a preliminary review of its 2008 third quarter revenues, it expects third quarter 2008 U.S. GAAP software and software-related service revenues to be between €1.970 billion and €1.980 billion (2007: €1.74 billion), representing an increase of 13% – 14% compared to the third quarter of 2007.

Non-GAAP software and software-related service revenues, which exclude a non-recurring deferred support revenue write-down from the acquisition of Business Objects of around €40 million, for the third quarter of 2008 is expected to be between €2.010 and €2.020 billion (2007: €1.74 billion). This represents an increase of 16% – 17% (20% – 21% at constant currencies) compared to the third quarter of 2007.

Third quarter 2008 U.S. GAAP software revenues are expected to be between €740 and €750 million (2007: €715 million), representing an increase of 4% – 5% (7% – 9% at constant currencies) compared to the third quarter of 2007.