--- /dev/null
+BEGIN {state = 0}
+$1=="#ifsql"&&$2=="ORACLE" {state = 0; printf("\n"); next}
+$1=="#ifsql" {state = 1; printf("\n"); next}
+$1=="#elsesql" {state = 1-state; printf("\n"); next}
+$1=="#endsql" {state = 0; printf("\n"); next}
+state==1 {printf("\n"); next}
+state==0