MS Access migration from Oracle to SQL server?
Create new linked tables to the SQL Server, drop the Oracle-linked-tables, create new queries with the names of the original Oracle-linked-tables, and presto.  

Having said that, if you do this in the Access user interface, Access will attempt to modify the existing queries automatically.  You can change this behavior by deselecting the following options:



Caveat:  You'd clearly want to do this on a test-copy of the database, then test all the functionality before declaring this a win!