SAP has admitted its TomorrowNow unit carried out "inappropriate downloads" of documents from its rival Oracle, but said SAP had not accessed the material.
SAP says it "regrets" the downloading incidents
Oracle is suing SAP, accusing it of hacking into its computer network and stealing vital product information.
In a written legal response to Oracle's claims of intellectual property theft, SAP said the downloaded material had stayed in TomorrowNow's systems.
SAP said changes had now been made to TomorrowNow's management.
"Even a single inappropriate download is unacceptable from my perspective. We regret very much that this occurred," SAP's chief executive Henning Kagerman said in a statement.
Oracle has claimed the German firm is guilty of "corporate theft on a grand scale" by gaining illegal access to one of its customer support websites.
Oracle and SAP compete in the business software sector, selling programs that help firms to run more efficiently.
Oracle's lawsuit claims that SAP resorted to illegal activity to maintain its leadership in the market for business applications software.
It alleges that staff at TomorrowNow, a firm bought by SAP in 2005, accessed Oracle's computer network last year and illegally downloaded a wide range of copyrighted software and other material.
The software was part of the Peoplesoft business that was bought by Oracle in 2005.
The Peoplesoft deal was one of a $20bn series of takeovers that Oracle has pulled off in the past three years, exerting greater pressure on market leader SAP.
Through its actions, TomorrowNow had assembled a "storehouse of stolen Oracle intellectual property", Oracle says.
"This theft appears to be an essential, and illegal, part of SAP's competitive strategy against Oracle," the complaint - lodged with a federal court in San Francisco - alleges.