Microsoft to buy SAP again?

Here we go again financial traders are talking up SAP stock saying that Microsoft is keen to acquire SAP ,this is not the first time this rumour has come out back in 2004 there was talks but was decided that the two companies would struggle to integrate.

SAP has a market capitalization of $65 billion and the largest purchase Microsoft has done so far is $1.5 billion so quite a jump on purchase size ,add in that they would struggle to get the combined company past the competition authorities and the huge cultural differences between the two companies might make this rumour just talk.

What is interesting is that SAP keeps coming up as the tier one erp company that wants to be purchased will it be Microsoft or IBM?

Update : Henning Kagermann from  SAP  said he has had no discussions with Microsoft   about selling SAP.