ensure the tnsnames.ora on your widnows PATH has the alias you want to connect to
create a linked server using oracle OLE Provider
When you link the users:
The datasource is the name of the tns alias
If you get a username/password issue - check the radio buttons to be sure your current sql server connection is not using a user that you have not mapped
You can then use the export data tool to make a reasonable job at copying data over (does noyt do a good job with triggers)