check out the papers on http://www.microsoft.com/isv/sap/technology/interop/sharepoint.aspx, they should give you a first starting point of how to integrate MOSS and SAP. If you want to develop a MOSS Web Part for connecting to SAP I would recommend taking a look to the BDC. The BDC can connect to SAP via Web Services, you can use Web Services and Enterprise Services directly from SAP or you can use a connector like the NCo or the Microsoft WCF LOB Adapter for SAP for exposing functionality as Web Service and then consume it in the BDC.
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