declare
           -- Create or replace directory UCE_DIR  AS 'D:\UCEDATA\FILEDIR\';
           -- GRANT  ALL ON DIRECTORY UCE_DIR to TESTUSER;
           Fileid   UTL_FILE.file_type;
           l_line   VARCHAR2 (32767);
           L_EOF    BOOLEAN;
        BEGIN
           ---1)Test writing file
           -- w means Rewrite the file,A means append the file
           fileid := UTL_FILE.fopen ('UCE_DIR', 'TUSER.TXT', 'W');
           FOR emprec IN (SELECT rownum,RPAD(userid,12,' ') USERID,name UNAME FROM TUSER)
           LOOP
              l_line:=RPAD(to_char(emprec.rownum),6,' ')||' '||emprec.userid||'    '||emprec.UNAME;
              UTL_FILE.putf(fileid,'%s',l_line);  --like C language printf ,here f means five stirng parameters
              utl_file.new_line(fileid);     
              --This following row does the same as the two rows upon.
              --Utl_File.put_line(fileid,l_line);
           END LOOP;
           UTL_FILE.fclose (fileid);
           --2)Test Reading file
           fileid :=utl_file.fopen('UCE_DIR', 'TUSER.TXT', 'R');
           begin
             LOOP
               UTL_FILE.get_line (fileid, l_line);
               DBMS_OUTPUT.put_line(l_line);
             END LOOP;
           exception
             WHEN NO_DATA_FOUND THEN
              UTL_FILE.fclose (fileid);
           end;
           --3)Test with clob
        end;

------解决方案--------------------

oracle 9i：
alter system set utl_file_dir='e:/work' scope=spfile;
在ini<sid>.ora文件里添加：
utl_file=e:/work
GRANT EXECUTE ON utl_file TO system;

oracle 10g :
create or replace directory UTL_FILE_DIR as '/home/oracle/smb';
GRANT EXECUTE ON utl_file TO system;
GRANT READ,WRITE ON OTL_FILE TO SYSTEM;

show parameter utl_file_dir