FRANKFURT, Nov 23 (Reuters) - German software group SAP is considering a listing in China to give the world's biggest business software firm the option of tapping financial resources in one of its fastest growing markets.
"We are looking into the possibility of a third listing," a spokesman said.
SAP is already listed in Germany and New York.
The group, which competes with Oracle, IBM and Microsoft, wants to invest $2 billion in China by 2015.
It also has a mid-term sales target of 1 billion euros for China, which in the third quarter showed a 40 percent growth in software sales, making it SAP's sixth largest market.