What does Oracle SQL differ than SQL Server?

The biggest differences between oracle and SQL server are
1- Oracle is Transaction based DBMS and SQL server is not, in oracle everything is temporary until you COMMIT.
2- Read consistency, in SQL Server you can read dirty bits but oracle requires Consistent blocks to read

I would add another factor which is cost - oracle server will cost you like huge bucks whereas sql server will cost you for penny almost for3000 USD for one server- what you prefer :)

But if you look at the functionality for3000USD that's  like big saving.

Enjoy with your choice.....

http://sqlzoo.net/wiki/Main_Page

Parallel tasking and object locking system

Oracle strengths: * a better transaction system * packages * Cursor For Loops * anchored declarations (variables declared as table.column%type) * initial values for variable declarations * %rowtype variables * much lower overhead for cursors * BEFORE triggers * FOR EACH ROW triggers * While sequences require either discipline or before each row triggers, they are more flexible than SQL Server identity columns.
SQL Server Strengths: * Transact-SQL is just one language, so you don't have to worry about what's SQL, what's SQL*PLUS and what's PL/SQL.
* Because T-SQL is just one language, the T-SQL collections actually work decently with SQL.
* You can join T-SQL table variables to real tables.
This tends to mean, while PL/SQL is more powerful for procedural programming, you just don't need to do procedural programming in T-SQL.
* If you perform a select query with no target, the results are automatically returned to the client.
* For production code, this means you don't need to declare and pass sys_refcursor.
For ad-hoc research work, this means you can easily make scripts that perform lookups and display multiple recordsets.
* SQL Server Management Studio is much better than SQL*Plus or SQL Developer.
Because it just displays any returned recordsets, data retrieval procedures are very easy to test.
* easier client connectivity setup (nothing as bad as tnsnames) * less confusion about what drivers to use, apart from JDBC * Declare a column "Int Identity Not Null Primary Key" and then you can forget about it.
* Every variable name starts with an "@" sigil, which looks terrible, but prevents name collisions between variables and columns.
* The case you declared a table or column with will be remembered, but it's not case sensitive, and you aren't limited to30 characters.
* Crystal Reports can call SQL Server stored procedures, where you tend to be forced into a view with Oracle.