Oracle File extensions

SQL*Plus files

.sql - SQL script

.lst - spool file

PL/SQL files

.pls - PL/SQL source

.plb - PL/SQL binary

.pks - Package source or package specification

.pkb - Package binary or package body

.pck - Combined package specification plus body

Oracle database files

.dbf - database file

.log - Online Redo Log

.rdo - Online Redo Log

.arc - Archive log

SQL*Loader files

.ctl - Control file

.dat - Data file

.bad - Bad file

.dsc - Discard file

SQL*Net files

.ora - tnsnames.ora, sqlnet.ora, etc.

Forms files

.fmb - Forms binary

.fmt - Forms text

.fmx - Forms executable

Reports files

.rdf - contains a single report definition in binary format. 

        .rdf files are used to both run and edit reports.

.rep - contains a single report definition in binary format. 

          .rep files are used solely to run reports; you cannot edit a .rep file

.rex - contains a single report definition in text format. .REX files are portable.