There are times when there are compelling reasons to use stored procedures. Unless you have one of those situations, there are lots of good reasons to avoid them. In addition to the portability and skills issues, I'd like to add that PLSQL and TSQL are both pretty crude languages. Stored procedures also make it hard to partition your application across servers. I'm in the 'avoid them if you can' camp.
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There are times when there are compelling reasons to use stored procedures. Unless you have one of those situations, there are lots of good reasons to avoid them. In addition to the portability and skills issues, I'd like to add that PLSQL and TSQL are both pretty crude languages. Stored procedures also make it hard to partition your application across servers. I'm in the 'avoid them if you can' camp.