We consent to the incorporation by reference in the Registration Statements (Form S-3 No.
333-142796 and Form S-8 Nos.
333-142776,
333-142225,
333-139901,
333-139875,
333-138694,
333-136275,
333-131988, and
333-131427) of Oracle Corporation of our reports dated
June 28,
2007, with respect to the consolidated financial statements and schedule of Oracle
Corporation, Oracle Corporation management’s assessment of the effectiveness of internal
control over financial reporting, and the effectiveness of internal control over financial
reporting of Oracle Corporation, included in this Annual Report (Form 10-K) for the year ended
May 31, 2007.