If you're running an Oracle database on a UNIX or Linux platform and want to read or write data in a remote SQL Server database, you can use Oracle's Heterogeneous Services (DG4ODBC or HSODBC) and the SQL Server ODBC driver.
Oracle's Heterogeneous Services allows you to use Oracle SQL to transparently access data stored in non-Oracle systems as if the data was stored on an Oracle server.
You can find detailed instructions on how to set this up in the following articles:
Download the ODBC driver for SQL Server
You can also use the ODBC-ODBC Bridge to connect to any remote Windows database from Oracle.
You can find other ODBC dDrivers that you can use with Oracle's Heterogeneous Services here.