open the TOAD and run the QUERY by using the SELECT 
statement. after that click the right button and select the 
SAVE AS button, in that select .xls Radio button and enter 
the file name automatically data store in that file

Hi
 If u want to import the data which is in .xls file to 
oracle data base then first create temporary table in 
database then write insert statements in excel file using 
functions then execute that scripts into toad. Then the 
data in excel sheet is imported to data base.

Thanks Kiran & Hima and sory for let reply.
Actully I want to Import data from SQL server to 
Oracle. in that database some files are in .jpg format
means image format is there any query to import data from 
SQL server to Oracle.