Oracle and SQL Server use standard SQL, with extensions provided by each database server. Oracle uses PL/SQL to extend its SQL usage with developers, and SQL Server uses Transact-SQL. Stored procedures can be used in both environments.
Both SQL Server and Oracle come with a battery of utilities that allow developers to manipulate data within the database as well as to import and export. Users can take advantage of transactions, foreign key constraints, and triggers.
A difference between Oracle and SQL Server is that SQL Server works almost transparently with other development tools, and it can be accessed by either ODBC or OLE DB. Oracle works best with other Oracle products. To access an Oracle database using ODBC, the client computer must have SQL*Net installed.