OK... I did a search at www.oracle.com:

Overall web page comparing the two:
Oracle9i and J2EE vs. Microsoft .NET 
Comparing Oracle9i to Microsoft .NET can be difficult because Microsoft .NET
is a combination of marketing hype, product branding and technology
re-architecture. In contrast, Oracle9i is already proven to be the most
scalable, reliable, secure and available software infrastructure in the
industry. 
Need a summary of the the key differences between the Oracle9i J2EE
infrastructure and Microsoft .NET? Start with Table 1 to learn how
standards, productivity and openness are the foundation of Oracle9i.
http://www.oracle.com/features/9i/index.html?0514_db_orclvsmsft.html

Microsoft Presents: The Case of the Bogus Benchmarks
Why Micosoft's .NET benchmark isn't an apples-to-apples comparison 
http://www.oracle.com/features/oow/index.html?oow01_msbench.html


A general executive paper on web services, what they are:
http://otn.oracle.com/products/ias/web_services/pdf/webservicesstrategy_twp.
pdf

Regards,
Patrice Boivin
Systems Analyst (Oracle Certified DBA)
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Author: Boivin, Patrice J
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