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Oracle uses its own dialect of SQL called PL/SQL (procedural language extension to Structured Query Language), while SQL Server uses T-SQL (Transact-SQL). The two have very different rules about variables, parameters, conditional processing, error handling and so forth. So unless the Oracle stored procedure contains only ANSI SQL statements, it won't work on SQL Server. However, Microsoft recently introduced a new tool that aids in the migration process from Oracle to SQL Server. You should investigate the SQL Server Migration Assistant. You should also note that moving from Oracle to SQL Server is not considered a simple point-n-click process. It usually involves a healthy dose of planning, analysis and good ol' fashion elbow grease.
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