Try this hope this help U
declare
lv_input_str varchar2(100) := '>';
lv_input_sal number := 0;
lv_output_sal number;
begin
execute immediate 'select count(*) from emp where sal ' || lv_input_str || lv_input_sal INTO lv_output_sal;
--dbms_output.put_line('select count(*) from emp where sal ' || lv_input_str || lv_input_sal);
dbms_output.put_line('lv_output_sal >>>' || lv_output_sal);
end;

Cheers!