I use Linux Redhat 6.2 with oracle client 8.1.5 + apache_1.3.17 

I use this command to compile php-
: ./configure --with-oci8=$ORACLE_HOME --with-mysql --with-apache=../apache_1.3.17 --enable-track-vars --enable-sigchild

[root@sosweb php-4.0.4pl1]# make
Making all in Zend
make[1]: Entering directory `/usr/local/php-4.0.4pl1/Zend'
make[1]: Nothing to be done for `all'.
make[1]: Leaving directory `/usr/local/php-4.0.4pl1/Zend'
Making all in main
make[1]: Entering directory `/usr/local/php-4.0.4pl1/main'
make[2]: Entering directory `/usr/local/php-4.0.4pl1/main'
gcc  -I. -I/usr/local/php-4.0.4pl1/main -I/usr/local/php-4.0.4pl1/main -I/usr/lo
cal/php-4.0.4pl1 -I/usr/local/apache_1.3.17/src/include -I/usr/local/apache_1.3.
17/src/os/unix -I/usr/local/php-4.0.4pl1/Zend -I/usr/local/php-4.0.4pl1/ext/mysq
l/libmysql -I/oracle/network/public -I/oracle/plsql/public -I/usr/local/php-4.0.
4pl1/ext/xml/expat/xmltok -I/usr/local/php-4.0.4pl1/ext/xml/expat/xmlparse -I/us
r/local/php-4.0.4pl1/TSRM  -DXML_BYTE_ORDER=12 -g -O2  -c internal_functions.c &
& touch internal_functions.lo
In file included from internal_functions.c:38:
/usr/local/php-4.0.4pl1/ext/oci8/php_oci8.h:45: oci.h: No such file or directory
In file included from internal_functions.c:39:
/usr/local/php-4.0.4pl1/ext/oci8/oci.h:45: oci.h: No such file or directory
make[2]: *** [internal_functions.lo] Error 1
make[2]: Leaving directory `/usr/local/php-4.0.4pl1/main'
make[1]: *** [all-recursive] Error 1
make[1]: Leaving directory `/usr/local/php-4.0.4pl1/main'
make: *** [all-recursive] Error 1