I am planning the migration from Financials 2.60 SQL to Attain 3.60 SQL and I want to know if there is any Service Pack for Attain 3.60 on both (I have the original CD and I found some bugs)
You should contact your NSC, NTR. There are already a lot of SP, fixes available, but it depends on the country whih ones are supported.
There are 14 service packs to date in the world-wide W1 version. Many may not be relevant, but still check out with your NSC.
Some of the later hot fixes are indeed relevant to SQL, though may not be fixing a problem you encouter.
14 fixes, 13 and 14 seem to be the same. I think hotfix 13 contains a fin.exe and finsql.exe. But I saw some files for sure! Get them from the partner web.