ocpguru is correct. Just want to add:
* SQL Server is a hell of a lot cheaper.
* Oracle runs on more platforms, not just Winblows.
If you've got money to burn choose Oracle.
The only reason to choose SQLServer over Oracle is it's point-and-click simplicity and the cost.
If money is an issue and you don't need some of the more advanced RDBMS features (transactions, read-consistency, stored procedures, triggers, online backups, replication, ... etc) I'd also consider looking at the freebies (MySQL, PostgreSQL, ... etc). A lot of web-based applications will work quite happily with these.