Can you elaborate on that option?  Or did you miss-read the post.  Even Oracle has issues between versions of .dmp files, and they created them. 

Using the imp/exp commands from Oracle, you can import into an Oracle DB.  Then you can use the import/export from Enterprise Manager/Management Studio to import from Oracle into SQL Server. 

Can't say for sure, but you might be able to do something with DTS, but I have never tried.

My VS 2005 is screwed up at the moment, or I would look at integration packages.