declare Type ref_cur_variable IS REF cursor; cur_variable ref_cur_variable; v_empno scott.emp.empno%type; v_ename scott.emp.ename%type; v_sql varchar2(100) := 'select t.empno, t.ename from scott.emp t'; begin Open cur_variable For v_sql; Loop fetch cur_variable InTo v_empno, v_ename; Exit When cur_variable%NotFound; dbms_output.put_line(cur_variable%rowcount || ' -> ' || v_empno || ' ' || v_ename); End Loop; Close cur_variable; end;