The Germany-based company issued its response the day after Oracle alleged SAP resorted to high-tech skullduggery to obtain confidential information about Oracle's software. Redwood Shores-based Oracle alleges SAP repeatedly raided its computers so a subsidiary called TomorrowNow can provide product support to Oracle's customers.

"SAP will not comment other than to make it clear to our customers, prospects, investors, employees and partners that SAP will aggressively defend against the claims made by Oracle in the lawsuit," spokesman Steve Bauer said in a statement.

Oracle has spent more than $20 billion in the past three years in a challenge to SAP's market leadership in business applications software -- programs that automate a wide range of administrative tasks.