This article explains the concept of an SAP carve out » and its role in mergers, acquisitions and organisational restructuring. It outlines the complete workflow, from defining scope and analysing system dependencies to separating data, validating results and ensuring compliance. The article also discusses common challenges such as maintaining data accuracy, meeting legal requirements and minimising business disruption. In addition, it highlights the key business benefits of a successful SAP carve-out, including reduced IT complexity, improved flexibility and better cost control. Readers gain practical insights into how structured planning, strong governance and effective data management help organisations execute SAP carve-outs smoothly while maintaining stability and long-term control over their SAP environments.