You have to:
-Create the UDL file
-Configure the heterogeneus services ($ORACLE_HOME\hs\admin) and create a file like initDATAB.ora
with this content:
HS_FDS_CONNECT_INFO="UDLFILE=C:\\ccc\\SQLSERVER.udl
-Add entry on listener.ora
on SID_LIST_LISTENER
like this:
(SID_DESC=
(SID_NAME=DATAB)
(ORACLE_HOME = C:\oraclexe\app\oracle\product\10.2.0\server)
(PROGRAM=hsolesql)
)
-Create an entry on tnsnames.ora
:
SQLSERVERDB =
(DESCRIPTION =
(ADDRESS_LIST =
(ADDRESS = (PROTOCOL = TCP)(HOST = riereta)(PORT = 1521))
)
(CONNECT_DATA =
(SERVICE_NAME=DATAB)
)
(HS=OK)
)
-Create a database link pointing to SQLSERVERDB
References:
-Oracle® Database Heterogeneous Connectivity Administrator's Guide
-Oracle® Database Net Services Reference
-CREATE DATABASE LINK on Oracle® Database SQL Reference