The project is supported by £1.3 million from Scottish Development International (SDI), a partnership between the Scottish government, Scottish Enterprise and Highlands and Island’s Enterprise.
SAS has said as well as creating the new job opportunities it will also safeguard the current employee base of 126.
The partnership was announced during a Scotland Week meeting with Scottish First Minister Alex Salmond who was visiting New York as part of his programme to boost investment and employment in Scotland.
If follows the news yesterday with Daktari, an American life sciences company, also announcing it too would be creating 126 new jobs as a result of locating its global manufacturing base in Inverness.
Speaking from New York, Mr Salmond said the move by SAS was a “significant feather in Scotland’s cap”.
He added the new facility would position Scotland as an “international centre of excellence for big data analytics” and create a “substantial number” of highly-skilled, high-value jobs.
SAS said it was pleased to be spreading its wings in Scotland, claiming the investments allowed it to see the real “Scottish potential” with access to a pool of talent from Scottish universities.