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You will need to use the Oracle Open Client Adapter for ODBC (OCA) to achieve this.
A file called "oca_info.pdf" should be included in your Developer installation, which is usually at "ORACLE_HOME\TOOLS\DOCXX\US". In this file you will find all the information you need to connect Developer to other databases (including SQL Server).
If you don't have that file, you can download from the web
here.
You can find other useful article
here Hope this helps.
Last Answered:
Oct 16 2008 4:19 PM GMT by Carlosdl 
29845 pts.