UPDATE 2-Dassault Systemes raises 2008 sales, EPS goals

* Q3 EPS up 26 pct at 0.49 euros * Raises non-GAAP EPS target for 2008 * Shares soar

(Adds more details, share price, analyst's comment)

PARIS, Oct 29 (Reuters) - French software company Dassault Systemes (DAST.PA) raised its full-year group sales and earnings per share (EPS) targets after new contract wins helped it post a third-quarter revenue rise that beat its own forecasts.

Dassault's raised targets contrast with larger German rival SAP (SAPG.DE), which this week abandoned its full-year forecast for software sales and software-related service revenue as the global financial crisis hurt demand for its software.

Dassault said it expected to achieve 2008 net profit of 2.15-2.20 euros a share, up from a previous forecast of 2.10-2.17 euros, and group sales of 1.34-1.35 billion euros ($1.71-$1.72 billion), instead of 1.32-1.33 billion.

Shares in Dassault Systemes were 9.1 percent higher at 32.77 euros by 1000 GMT after earlier touching 33.45 euros.

"Dassault Systemes seems to be resisting better," CM-CIC Securities analyst Dov Levy wrote. "The group is benefiting from the good performance of its software sales especially in Europe and the United States, but it remains dependent on the economic situation."

Dassault Systemes echoed SAP in declining to give a forecast for next year, saying it was too soon.

Dassault Systemes posted a 6 percent rise in quarterly total revenue to 319.7 million euros, based on non-GAAP figures, above its own forecast of 305-315 million. Software revenue grew 12 percent to 277.9 million at constant currencies.

Quarterly EPS rose 26 percent to 0.49 euros, beating the company's own forecast of 0.41-0.44 euros a share, the company added.

"We expect 2008 to be a year of strong, organic software growth for DS," Finance Director Thibault de Tersant said in a statement. "We have factored into our fourth-quarter and full-year outlook the signs of weakening we saw in September due to the economic crisis."

The company tweaked its 2008 target for non-GAAP software revenue growth at constant currencies to about 12 percent from 12-13 percent and for total revenue to about 9 percent from 9-10 percent.

Shares in Dassault Systemes, whose clients include blue-chip companies such as aerospace group Boeing (BA.N), carmaker Toyota (7203.T) and electronics company Sony (6758.T), have lost almost a quarter of their value in the last month, giving the company a market value of around 3.6 billion euros.

SAP shares, which were 13 percent higher on Wednesday, have lost 40 percent in the last month, valuing it at around 29 billion euros. (Writing by James Regan and Dominique Vidalon; Editing by Paul Bolding)