We have the same damn problem here. Our linked servers (SQL Server 2005 64bits) point to Oracle.

Did you notice that the amount of missing records is always 99?

Also, when you specify a 'where' clause inside the openquery statement, it will bring the missing record.

A colleague pointed out that is the first records that are missing. He tried "SELECT TOP 100 * FROM OPENQUERY..." and guess... 1 ROW AFFECTED!

What is this?! It's driving me crazy!