I found a pretty nice SQL Formatter yesterday. It’s an applet into which you can paste some SQL, and it breaks the SQL into multiple lines, indents it, etc. It has a lot of options for coverting to uppercase, using pagebreaks, etc. I haven’t had any problems using it with FireFox on Windows, but a friend had trouble using FireFox on a Mac (he didn’t have trouble with other Mac browsers).
There’s another SQL Formatter that has a smaller applet. However it doesn’t provide nearly as many user options. It is, however, very patriotic.