MS SQL 7 and 2000 are ANSI92 compliant. (And depending on what version you have, Oracle may be too?)
But both products use proprietary extensions that programmers often take advantage of when coding applications. So a statement from Oracle might be directly transferable to MS-SQL, or it might not be (depending on the use of these extensions.)
Do you have an example of a statement you are trying to convert? (Or perhaps it's a whole application you are trying to migrate. If so, I'm not aware of any product that will 'translate' sql code; maybe someone else is though)