SAP memory is a memory area to which all main sessions within a SAPgui have access. You can use SAP memory either to pass data from one program to another within a session, or to pass data from one session to another. Application programs that use SAP memory must do so using SPA/GPA parameters .

ABAP memory is a memory area that all ABAP programs within the same internal session can access using the EXPORT and IMPORT statements. Data within this area remains intact during a whole sequence of program calls. To pass data to a program which you are calling, the data needs to be placed in ABAP memory before the call is made. The internal session of the called program then replaces that of the calling program. The program called can then read from the ABAP memory.