SAP AG (SAP) and Oracle (ORCL) hold a duopoly in providing Enterprise Resource Planning systems to large corporations. SAP last quarter earnings were excellent and projections were great. It is important to understand that when a software company such as SAP states that it sees great visibility, it usually means that they have signed contracts in hand but cannot book revenues yet. There is some apprehension on wall street regarding future earnings for Oracle. The reason is slowness in the government sector. From a risk reward perspective, Oracle offers a better opportunity at