Oracle cursors can move in a forward direction only. There is no backward or relative scrolling capability. Microsoft® SQL Server™ cursors can scroll forward and backward using various fetch options when the cursors are declared using the SCROLL option.
The Transact-SQL FETCH statement does not require the INTO clause. If return variables are not specified, the row is returned to the client automatically as a single-row result set. However, if your procedure only needs to get the rows to the client, a noncursor SELECT statement is more efficient.
SQL Server does not support the Oracle cursor FOR loop syntax.