Here's some documentation about the information_schema on Oracle:

http://docs.oracle.com/cd/E17952_01/refman-5.0-en/information-schema.html

Query these tables to find out which columns and datatypes a certain table has.

Construct a CREATE TABLE statement dynamically and execute this on the SQL Server database, but be sure to map the Oracle data types against the correct SQL Server data types.

Then create dynamically a SELECT query inserting the data from Oracle into your SQL Server table (use a linked server and the OPENROWSET command).