I need to convert this mssql query to oracle query, please assist:


Code:
IF OBJECT_ID('tempdb..#P_Filetypes') IS NOT NULL
	DROP TABLE #P_Filetypes
SELECT Id, SpecialPermissions, DocumentAccessPermissions
INTO #P_Filetypes
FROM PERMIT_FILETYPES 
WHERE PermissionOwnerId IN( 163 )
AND ( SiteId = 1 OR SiteId = -101 )

IF OBJECT_ID('tempdb..#P_Folders') IS NOT NULL
	DROP TABLE #P_Folders
...