EXHIBIT 15

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Supervisory Board of SAP AG:

We consent to the incorporation by reference in the registration statements (Nos. 333-60399, 333-65083, 333-30380, 333-41762, 333-63496, 333-63464 and 333-102564) on Form S-8 of SAP AG of our reports dated April 2, 2007, with respect to the consolidated balance sheets of SAP AG as of December 31, 2006 and 2005, and the related consolidated statements of income, shareholders’ equity and comprehensive income, and cash flows for each of the years in the three-year period ended December 31, 2006, and the related financial statement schedule, management’s assessment of the effectiveness of internal control over financial reporting as of December 31, 2006, and the effectiveness of internal control over financial reporting as of December 31, 2006, which reports appear in SAP AG’s 2006 Annual Report on Form 20-F, and to the reference to our firm under the heading “Selected Financial Data” in such 2006 Annual Report.

Our report dated April 2, 2007, on the consolidated financial statements, contains an explanatory paragraph that states that SAP adopted Statement of Financial Accounting Standards (SFAS) No. 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans as of December 31, 2006, that SAP adopted the fair value method of accounting for stock-based compensation as required by SFAS No. 123 (R), Share-Based Payment, effective January 1, 2006, and that SAP changed its method for determining certain investments to be classified as current assets in 2006.

KPMG Deutsche Treuhand-Gesellschaft
Aktiengesellschaft Wirtschaftsprüfungsgesellschaft

Mannheim, Germany
April 2, 2007