Please excuse me if I missed a point, it just seemed to me that there was a difficulty with building Perl under win32 with VC++ above 6.0 in this thread. If someone could clarify, I would be grateful.

The point you missed is that none of this was done with any version of Visual Studio, which would make it much simpler.

MS is offering an undocumented and incomplete toolkit for free. No crt library is included - for that you need to download the .NET SDK. In order to build perl with this freely available compiler there are a couple of other requirements that still need to be met after getting msvcrt.lib. My post details a working method - there may be better solutions.

Interesting point about msvcrt70(1).dll. Only problem is, just msvcrt.lib (not 70 or 71) is included with the .Net download. Perl's Makefile specifies msvcrt.dll, does that mean it is targeted to VC 6?