The syntax for the db link from Oracle to MSSQL is the same as for oracle to oracle. But you have to use the Oracle Transparent Gateway (OTG) Use either the OTG for MSSQL (paid) or OTG for ODBC (free). I have a write-up on it, here. But to be a bit more concise, here's how the pieces fit together:
Install the OTG for ODBC. It can really go anywhere that has network connectivity between itself and both databases. If you only have the one connection, I find it easiest to put it on the same server as the MSSQL db. It will go into its own oracle home, and run its own listener.
The 'using' clause will refer to a tnsnames.ora entry, located on the same server as the oracle database containing the link. Remember, at the point of using the db link, the oracle database is then acting as a client to the remote db. A typical tns entry would be like this:
NORTHWIND =
(DESCRIPTION =
(ADDRESS_LIST =
(ADDRESS = (PROTOCOL = TCP)
(HOST=oraotghost)(PORT=1521))
)
(CONNECT_DATA =
(SID=northwind)(HS=OK)
)
)
The tnsnames entry will point to HOST where the OTG is installed, and the port the OTG listener is on. This listener works exactly the same as the one for the database, and there should be no reason not to use the default port of 1521.
The OTG listener will need a SID_LIST entry, like this (actual names of SID and HOME are just examples):
SID_DESC=
SID_NAME=northwind
ORACLE_HOME=D:\APP\OTG
PROGRAM=dg4odbc
Next is a file to detail the connection between oracle and the ODBC DSN. In the above example, that file would be named 'initnorthwind.ora' And would look like this:
HS_FDS_CONNECT_INFO=northwind
And this final use of 'northwind' then names an ODBC system DSN that further points to your MSSQL database.
Again, read thru the linked article for more detail and more explanation of how the pieces fit together. There I only show all the relationships. I do not get int the mechanics of configuring ODBC, etc. I assume anyone doing this knows HOW to create the pieces, as long as they understand what pieces need to be created and how they all relate to one another.