oops i thought the issue might be how Oracle is less forgiving than SQL when it comes to conversions from string to DAteTime, but most of what you qare doing is executed locally.

are any of the columns coming from the linked server CLOB/BLOBS? some drivers don't bring them over nicely,

here's your SQL re-written to use the updated ANSI format with JOIN syntax:

SELECT

U.ABO,

U.LED_ID,

U.PROJECT_NO,

T.WORDC,

P.CHECKC,

P.PIN_NO,

FROM unit1 U

INNER JOIN unit2 L

ON U.ABO = L.ABO

INNER JOIN LS..USER2.UNIT3 P

ON L.CT_ID = P.CT_ID

INNER JOIN unit4 T

ON U.PCT = T.ACT

AND U.FJT_TYP = T.FJT_TYP

WHERE U.ABO like 'LE%'

--AND U.CREATE_DT = TO_DATE('18/01/2009' ,'DD/MM/YYYY')

AND U.CREATE_DT ='2009-01-18'

ORDER BY U.ABO, U.LED_ID