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Oracle and Ms Sql Server both represent RDBMS . The most obvious difference between the two RDBMS is the language they use,
MS SQL Server uses Transact SQL, or T-SQL, which is an extension of SQL originally developed by Sybase and used by Microsoft.
Oracle, meanwhile, uses PL/SQL, or Procedural Language/SQL.
Both are different “flavors” or dialects of SQL and both languages have different syntax and capabilities. The main difference between the two languages is how they handle variables, stored procedures, and built-in functions. PL/SQL in Oracle can also group procedures together into packages, which can’t be done in MS SQL Server, PL/SQL is complex and potentially more powerful, while T-SQL is much more simple and easier to use.
Both are RDBMS from different vendors one is Oracle Corp product and the other is Microsoft SQL Server. And they have thier internal architecture different, but purpose is same. Thanks.