How to Convert List of values datatype in oracle to equivalent or valid datatype in sql server?
User Defined Types (UDT) in Oracle

Many 3rd party software cannot handle UDTs.  These include Oracle APEX, and SSIS.

This is only one, of many, problems with using a UDT for a Column's data type.

MS SQL

I don't know if MS-SQL has the same problem with UDTs.  I'm guessing "yes".

I'm guessing LOV is a TABLE OF ... data type.  If so, create a child table of the type's attributes along with a foreign key to the Listing table.

SSIS

To enable SSIS to see the data, I recommend you CREATE VIEW.

create or replace
view Listing_LOVs
as
select a.id, b.attribute_1, b.attribute_2, ...
from Listing a, a.List_of_values b;


Then:


Transfer all Listing columns (except List_of_Values) to the MS-SQL Listing table.
Transfer all the Listing_LOVs values the the child table.


XML Version

Per Laughing Vergil's comment:  XML Document could be another method.

create or replace
view Listing_VIEW
as
select a.id, a.values, a.id
  ,SYS_XMLGEN( a.List_of_values).GetCLOBVal() List_of_Values_XML
from Listing a;


The column List_of_Values_XML will appear as a CLOB to 3rd party apps (eg SSIS)