I have problem starting ArcSDE service on the following configuration:

Operating System: Windows 2003 64bit R2
Database: Oracle 10gR2 10.0.2.0.3 64bit and 32bit client on the same machine.
Patches for Oracle 5500954, 5337014(upgrade to 10.0.2.0.3)
Oracle SID: sdedb
Oracle 32bit Net service name: sdecl
Installed ArcSDE;
Post instalation completed;
Direct connect is working;
Cannot start ArcSDE service, with following error:

Please check event log or error log files.
Error starting esri_sde service(0)
Could not start ArcSDE -- Check Network, $SDEHOME disk, DBMS settings and dbinit
.sde.

Event viewer:

The description for Event ID ( 110 ) in Source ( esri_sde ) cannot be found. The local computer may not have the necessary registry information or message DLL files to display messages from a remote computer. You may be able to use the /AUXSOURCE= flag to retrieve this description; see Help and Support for details. The following information is part of the event: esri_sde, Connection to RDBMS failed.

sde_esri_sde.log

-------------------------------------------------------
ArcSDE 9.2 for Oracle10g Build 1206 Fri Oct 19 08:31:29 2007
-------------------------------------------------------
DB_open_instance()::db_connect (OCI8) error: 12560
init_DB DB_instance_open_as_dba: -51
DBMS error code: 12560
ORA-12560: TNS:protocol adapter error

giomgr_esri_sde.log

Tue Jan 08 14:41:09 2008 - ****** Spatial Database I/O Manager ******
Tue Jan 08 14:41:09 2008 - SDE System Startup Initiated . . .
Tue Jan 08 14:41:09 2008 - Validated System Paths.
Tue Jan 08 14:41:09 2008 - SDE IOMGR going into background . . .

PATH = C:\oracle\product\10.2.0\client_1\bin;C:\oracle\product\10.2.0\db_1\bin;

So Dirrect Connect is working without any problems, but I cannot start the ArcSDE Service. ANY Ideas?

Thank You!!!