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SQLÂ is the Structured Query Language.
Sql is like update,delete,find, etc.
sql basically using multithreading concept where oracle using multiprocessor oracle using for high database handling like banking etc.
Sql language is used in oracle as a writing language.
In SQL server there is no transaction control.
Oracle is a specific relational database system.
Oracle is one type of DBMS software.Oracle understands only sql language.
There are so many versions of oracle like 9G,10G,11G,But Sql has no version,it is a language,only new features are added to it.
The only interface available between end users and an RDBMS is SQL.
So if you are using Oracle, you will also be using SQL to get information out of it.
Can find more differences at
 http://qualitypointtech.net/forum/viewtopic.php?f=14&t=8366