Exhibit 23


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation of our
report dated January 21, 2001, included in the Annual Report on Form 20-F of SAP
Aktiengesellschaft Systeme, Anwendungen, Produkte in der Datenverarbeitung (the
Company) for the year ended December 31, 2001, into the Company's previously
filed registration statements on Form S-8 (Nos. 333-60399, 333-65083, 333-30380
and 333-41762) and to all references to our Firm included in these registration
statements.

Eschborn/Frankfurt/M.
March 28, 2002

                                ARTHUR ANDERSEN
                        Wirschaftspruefungsgesellschaft
                        Steuerberatungsgesellschaft mbH


         ------------------                       ------------------
               Gross                                  Turowski
         Wirtschaftspruefer                       Wirtschaftspruefer