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                                  EXHIBIT 23.2
               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

To the Plan Administrator

SAP America, Inc. 401(k) Profit Sharing Plan and Trust

As independent public accountants, we hereby consent to the incorporation by
reference of our report dated July 18, 2000, relating to the SAP America, Inc.
401(k) Profit Sharing Plan and Trust financial statements included in this Form
11-K, into SAP AG's previously filed Registration Statement on Form S-8 No.
333-41762.

/s/ Kreischer, Miller & Co.
---------------------------
    Kreischer, Miller & Co.

Horsham, PA
June 21, 2001