Hi
Agree with Bruce, thats the right way to go.
Check out below links to start with:
http://www.dba-oracle.com/oracle_tips_oracle_v_sql_server.htm
http://www.oracle.com/technology/products/database/oracle10g/pdf/cwp_general_o10g-vs-ss2k.pdf
http://www.mssqlcity.com/Articles/Compare/sql_server_vs_oracle.htm
Thanks -- Vijaya Kadiyala