I have to agree with gfoxxy93 on this. This is not a SQL specific error.

Think of it this way. Have you ever run into a metadata / data type conversion error on a SQL Insert statement? Where you accidentally tried to insert a character value into an INT column?

You could do a SELECT on the source data all you wanted without failure, but then when you try to insert the data into the destination, it would still fail on that conversion attempt.

This error is similar. You need to identify the column that the error is complaining about, then search it for the incorrect data to fix it in Oracle. Or you need to change the receiving column in SQL Server to be VARCHAR or something.

EDIT: This may be a metadata error rather than a conversion error, though. So you might want to check those options if you're using SSIS or something.