For connecting MSSQL using ODBC in Linux you can use unixODBC and freeTDS.  unixODBC is a tool for using ODBC in Non Windows platform. MSSQL uses Tabular Data Stream (TDS) as a communication protocol which is same like in Sybase. freeTDS is an implementation of TDS protocol.
Installing unixODBC
      1.      Install gcc
#yum install gcc
      2.      Download unixODBC and untar it
#mkdir /root/downloads
#cd /root/downloads
#wget ftp://ftp.unixodbc.org/pub/unixODBC/unixODBC-2.3.0.tar.gz 
#tar –xzf unixODBC-2.3.0.tar.gz
#cd unixODBC-2.3.0
      3.      Install unixODBC
#./configure
#make
#make install
Installing freeTDS
     1.      Set environmental variable at /etc/profile. Add following lines at end
#nano /etc/profile
  
   | # TDSSYBASE=/usr/local
 LD_LIBRARY_PATH=${LD_LIBRARY_PATH}:$SYBASE/lib
 export SYBASE LD_LIBRARY_PATH
 | 
   | /etc/profile | 
 
      2.      Download freeTDS and untar it
#cd /root/downloads
#wget http://ibiblio.org/pub/Linux/ALPHA/freetds/stable/freetds-0.82.tar.gz
#tar –xzf freetds-0.82.tar.gz
#cd freetds-0.82
     3.      Install freeTDS
# ./configure --with-tdsver=8.0 --with-unixodbc=/usr/local
#make
#make install
     4.      Now all your library will be inside /usr/local/lib and configuration files inside /usr/local/etc
     5.      Make template to register ODBC driver with unixODBC 
#nano /usr/local/etc/tds.driver.template
   | [FreeTDS]Description     = v0.63 with protocol v8.0
 Driver          = /usr/local/lib/libtdsodbc.so
 | 
   | tds.driver.template | 
       6.      Now install the driver entry using above template
# odbcinst -i -d -f /usr/local/etc/tds.driver.template
     7.      Make template to create ODBC data source name
#nano /usr/local/etc/tds.datasource.template
   | [MSSQLTest]Driver  = FreeTDS
 Description     = Sample Database
 Trace   = No
 Server      = 192.168.0.1
 Port      = 1433
 Database        = TestDB
 | 
   | tds.datasource.template | 
       8.      Now create odbc data source using above template
# odbcinst -i -s -f /usr/local/etc/tds.datasource.template
     9.      Finish. You can test it by giving command
                       # isql -v MSSQLTest username password