Finally built Net-SSLeay-1.32 by replacing the existing Makefile.PL with

use ExtUtils::MakeMaker;

WriteMakefile(       
  NAME => 'Net::SSLeay',
  VERSION_FROM => 'lib/Net/SSLeay.pm',
);
[download]

I then ran perl Makefile.PL INC="-IC:/path/to/ssl/include" LIBS="-LC:/path/to/ssl/lib -lssl -lcrypto" followed by dmake.

Because of the unusual directory structure of the test suite dmake test wouldn't run, so I opted to run the test suite by running perl -Mblib tests.txt where tests.txt contained:

use warnings;
use Test::Harness;

my @files = qw (
t/external/08_external.t
t/handle/external/10_destroy.t
t/handle/external/50_external.t
t/handle/local/05_use.t
t/local/00_ptr_cast.t
t/local/01_pod.t
t/local/02_pod_coverage.t
t/local/03_use.t
t/local/04_basic.t
t/local/05_passwd_cb.t
t/local/06_tcpecho.t
t/local/07_sslecho.t
t/local/08_pipe.t
t/local/15_bio.t
t/local/20_autoload.t
t/local/30_error.t
t/local/31_rsa_generate_key.t
t/local/35_ephemeral.t
t/local/50_digest.t
t/local/kwalitee.t
);

for(@files) {$_ = 'C:/_32/comp/Net-SSLeay-1.32/' . $_}

Test::Harness::runtests(@files);
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That throws up one error (test 3 of t/handle/external/10_destroy.t):

C:/_32/comp/Net-SSLeay-1.32/t/handle/external/10_destroy.....NOK 3#   
+Failed test
 'correct response'
#   at C:/_32/comp/Net-SSLeay-1.32/t/handle/external/10_destroy.t line
+ 36.
#                   undef
#     doesn't match '(?s-xim:^HTTP/1)'
C:/_32/comp/Net-SSLeay-1.32/t/handle/external/10_destroy.....ok 5/6# L
+ooks like you failed 1 test of 6.
[download]

There were no other failures. Which test was failing for you ?

Cheers,
Rob