thanks a lot... I was playing in that direction without success so far...

tried your way , got a new error now:

D:\STRAWB~1\cpan\build\Encode-IBM-0.11-11>D:\Strawberry\perl\bin\perl 
+Makefile.PL
enc2xs is D:\Strawberry\perl\bin\enc2xs.bat
encode.h is at D:\Strawberry\perl\lib\Encode
Checking if your kit is complete...
Looks good
... Detected uninstalled Perl.  Trying to continue.
Have \strawberry\perl\lib
Want \strawb~1\perl\lib
Failed to opendir 'D:\STRAWB~1\perl\lib\CORE' to find header files: No
+ such file or directory at D:/Strawberry/perl/lib/ExtUtils/MM_Any.pm 
+line 3049.
[download]

Failed to opendir 'D:\STRAWB~1\perl\lib\CORE' to find header files: No such file or directory at D:/Strawberry/perl/lib/ExtUtils/MM_Any.pm line 3049.

What version of Perl is this (please provide output of perl -V) ?
What version of Windows ? Also, what is the output of running set ?

It's a pretty weird error that you're getting - looks like some sort of ExtUtils::MakeMaker issue to me.
The actual error is coming from strawberry/perl/lib/ExtUtils/MM_Unix.pm ... I can't recall seeing that error ever before.
What version of EU::MM are you running:
perl -MExtUtils::MakeMaker -le "print $ExtUtils::MakeMaker::VERSION;"

In strawberry/perl/lib/ExtUtils/MM_Unix.pm, try changing the line:

if (not -f ($perl_h = $self->catfile($self->{PERL_INC},"perl.h"))
to
if(0)
[download]

and see if that works.

Without being able to reproduce the error it's rather hard for me to work out how to fix it.

Cheers,
Rob

>perl -V

Summary of my perl5 (revision 5 version 30 subversion 0) configuration
+:

  Platform:
    osname=MSWin32
    osvers=10.0.17763.529
    archname=MSWin32-x86-multi-thread-64int
    uname='Win32 strawberry-perl 5.30.0.1 #1 Thu May 23 09:43:53 2019 
+i386'
    config_args='undef'
    hint=recommended
    useposix=true
    d_sigaction=undef
    useithreads=define
    usemultiplicity=define
    use64bitint=define
    use64bitall=undef
    uselongdouble=undef
    usemymalloc=n
    default_inc_excludes_dot=define
    bincompat5005=undef
  Compiler:
    cc='gcc'
    ccflags =' -s -O2 -DWIN32 -D__USE_MINGW_ANSI_STDIO -DPERL_TEXTMODE
+_SCRIPTS -DPERL_IMPLICIT_CONTEXT -DPERL_IMPLICIT_SYS -DUSE_PERLIO -fw
+rapv -fno-strict-aliasing -mms-bitfields'
    optimize='-s -O2'
    cppflags='-DWIN32'
    ccversion=''
    gccversion='8.3.0'
    gccosandvers=''
    intsize=4
    longsize=4
    ptrsize=4
    doublesize=8
    byteorder=12345678
    doublekind=3
    d_longlong=define
    longlongsize=8
    d_longdbl=define
    longdblsize=12
    longdblkind=3
    ivtype='long long'
    ivsize=8
    nvtype='double'
    nvsize=8
    Off_t='long long'
    lseeksize=8
    alignbytes=8
    prototype=define
  Linker and Libraries:
    ld='g++'
    ldflags ='-s -L"D:\STRAWB~1\perl\lib\CORE" -L"D:\STRAWB~1\c\lib"'
    libpth=D:\STRAWB~1\c\lib D:\STRAWB~1\c\i686-w64-mingw32\lib D:\STR
+AWB~1\c\lib\gcc\i686-w64-mingw32\8.3.0
    libs= -lmoldname -lkernel32 -luser32 -lgdi32 -lwinspool -lcomdlg32
+ -ladvapi32 -lshell32 -lole32 -loleaut32 -lnetapi32 -luuid -lws2_32 -
+lmpr -lwinmm -lversion -lodbc32 -lodbccp32 -lcomctl32
    perllibs= -lmoldname -lkernel32 -luser32 -lgdi32 -lwinspool -lcomd
+lg32 -ladvapi32 -lshell32 -lole32 -loleaut32 -lnetapi32 -luuid -lws2_
+32 -lmpr -lwinmm -lversion -lodbc32 -lodbccp32 -lcomctl32
    libc=
    so=dll
    useshrplib=true
    libperl=libperl530.a
    gnulibc_version=''
  Dynamic Linking:
    dlsrc=dl_win32.xs
    dlext=xs.dll
    d_dlsymun=undef
    ccdlflags=' '
    cccdlflags=' '
    lddlflags='-mdll -s -L"D:\STRAWB~1\perl\lib\CORE" -L"D:\STRAWB~1\c
+\lib"'


Characteristics of this binary (from libperl):
  Compile-time options:
    HAS_TIMES
    HAVE_INTERP_INTERN
    MULTIPLICITY
    PERLIO_LAYERS
    PERL_COPY_ON_WRITE
    PERL_DONT_CREATE_GVSV
    PERL_IMPLICIT_CONTEXT
    PERL_IMPLICIT_SYS
    PERL_MALLOC_WRAP
    PERL_OP_PARENT
    PERL_PRESERVE_IVUV
    USE_64_BIT_INT
    USE_ITHREADS
    USE_LARGE_FILES
    USE_LOCALE
    USE_LOCALE_COLLATE
    USE_LOCALE_CTYPE
    USE_LOCALE_NUMERIC
    USE_LOCALE_TIME
    USE_PERLIO
    USE_PERL_ATOF
  Built under MSWin32
  Compiled at May 23 2019 09:49:35
  @INC:
    D:/Strawberry/perl/site/lib
    D:/Strawberry/perl/vendor/lib
    D:/Strawberry/perl/lib
[download]

=================================================

>perl -MExtUtils::MakeMaker -le "print $ExtUtils::MakeMaker::VERSION;" 7.36

... In strawberry/perl/lib/ExtUtils/MM_Unix.pm, try changing the line:

Hi

How about no?

https://metacpan.org/source/AUDREYT/Encode-IBM-0.11/Makefile.PL is a 2008 file generated by enc2xs

Latest version of enc2xs is from 13 Mar 2019

Run latest enc2xs/makemaker then see whats what

When I saw:

Failed to opendir 'D:\STRAWB~1\perl\lib\CORE' to find header files: No
+ such file or directory at D:/Strawberry/perl/lib/ExtUtils/MM_Any.pm 
+line 3049.
[download]

I should have asked you if the directory D:\STRAWB~1\perl\lib\CORE (also known as D:\strawberry\perl\lib\CORE) exists.

I assumed it existed because it ought to exist, but maybe it has been removed.
Does that directory exist ?
If it does exist, then why does the opendir() call fail ?

Line 3049 of MM_Any.pm is:

opendir my $dh, $header_dir or die "Failed to opendir '$header_dir' to
+ find header files: $!";
[download]

Yet on my Strawberry Perl 5.30.0, it all works fine:

C:\>perl -le "opendir my $dh, 'C:\strawberry\perl\lib\CORE' or die $!;
+"

C:\>perl -le "opendir my $dh, 'C:\strawb~1\perl\lib\CORE' or die $!;"

C:\>perl -le "opendir my $dh, 'C:\STRAWB~1\perl\lib\CORE' or die $!;"

C:\>
[download]

Cheers,
Rob

Thanks, Perl was OK after I have reinstalled my Strawberry from scratch... However - the workaround still fails, now in a later stage.

D:\perl64\cpan\sources\modules\encode-3.01\Encode-3.01>gmake install
gmake[1]: Entering directory 'D:/perl64/cpan/sources/modules/encode-3.
+01/Encode-3.01/Byte'
"D:\Strawberry\perl\bin\perl.exe" -MExtUtils::Command::MM -e cp_nonemp
+ty -- Byte.bs ..\blib\arch\auto\Encode\Byte\Byte.bs 644
gmake[1]: Leaving directory 'D:/perl64/cpan/sources/modules/encode-3.0
+1/Encode-3.01/Byte'
gmake[1]: Entering directory 'D:/perl64/cpan/sources/modules/encode-3.
+01/Encode-3.01/CN'
"D:\Strawberry\perl\bin\perl.exe" -MExtUtils::Command::MM -e cp_nonemp
+ty -- CN.bs ..\blib\arch\auto\Encode\CN\CN.bs 644
gmake[1]: Leaving directory 'D:/perl64/cpan/sources/modules/encode-3.0
+1/Encode-3.01/CN'
gmake[1]: Entering directory 'D:/perl64/cpan/sources/modules/encode-3.
+01/Encode-3.01/EBCDIC'
"D:\Strawberry\perl\bin\perl.exe" -MExtUtils::Command::MM -e cp_nonemp
+ty -- EBCDIC.bs ..\blib\arch\auto\Encode\EBCDIC\EBCDIC.bs 644
gmake[1]: Leaving directory 'D:/perl64/cpan/sources/modules/encode-3.0
+1/Encode-3.01/EBCDIC'
gmake[1]: Entering directory 'D:/perl64/cpan/sources/modules/encode-3.
+01/Encode-3.01/JP'
"D:\Strawberry\perl\bin\perl.exe" -MExtUtils::Command::MM -e cp_nonemp
+ty -- JP.bs ..\blib\arch\auto\Encode\JP\JP.bs 644
gmake[1]: Leaving directory 'D:/perl64/cpan/sources/modules/encode-3.0
+1/Encode-3.01/JP'
gmake[1]: Entering directory 'D:/perl64/cpan/sources/modules/encode-3.
+01/Encode-3.01/KR'
"D:\Strawberry\perl\bin\perl.exe" -MExtUtils::Command::MM -e cp_nonemp
+ty -- KR.bs ..\blib\arch\auto\Encode\KR\KR.bs 644
gmake[1]: Leaving directory 'D:/perl64/cpan/sources/modules/encode-3.0
+1/Encode-3.01/KR'
gmake[1]: Entering directory 'D:/perl64/cpan/sources/modules/encode-3.
+01/Encode-3.01/Symbol'
"D:\Strawberry\perl\bin\perl.exe" -MExtUtils::Command::MM -e cp_nonemp
+ty -- Symbol.bs ..\blib\arch\auto\Encode\Symbol\Symbol.bs 644
gmake[1]: Leaving directory 'D:/perl64/cpan/sources/modules/encode-3.0
+1/Encode-3.01/Symbol'
gmake[1]: Entering directory 'D:/perl64/cpan/sources/modules/encode-3.
+01/Encode-3.01/TW'
"D:\Strawberry\perl\bin\perl.exe" -MExtUtils::Command::MM -e cp_nonemp
+ty -- TW.bs ..\blib\arch\auto\Encode\TW\TW.bs 644
gmake[1]: Leaving directory 'D:/perl64/cpan/sources/modules/encode-3.0
+1/Encode-3.01/TW'
gmake[1]: Entering directory 'D:/perl64/cpan/sources/modules/encode-3.
+01/Encode-3.01/Unicode'
"D:\Strawberry\perl\bin\perl.exe" -MExtUtils::Command::MM -e cp_nonemp
+ty -- Unicode.bs ..\blib\arch\auto\Encode\Unicode\Unicode.bs 644
g++ Unicode.def -o ..\blib\arch\auto\Encode\Unicode\Unicode.xs.dll -md
+ll -s -L"D:\Strawberry\perl\lib\CORE" -L"D:\Strawberry\c\lib" Unicode
+.o   "D:\Strawberry\perl\lib\CORE\libperl530.a" -lmoldname -lkernel32
+ -luser32 -lgdi32 -lwinspool -lcomdlg32 -ladvapi32 -lshell32 -lole32 
+-loleaut32 -lnetapi32 -luuid -lws2_32 -lmpr -lwinmm -lversion -lodbc3
+2 -lodbccp32 -lcomctl32 -Wl,--enable-auto-image-base
g++: error: Unicode.o: No such file or directory
gmake[1]: *** [Makefile:454: ..\blib\arch\auto\Encode\Unicode\Unicode.
+xs.dll] Error 1
gmake[1]: Leaving directory 'D:/perl64/cpan/sources/modules/encode-3.0
+1/Encode-3.01/Unicode'
gmake: *** [Makefile:604: subdirs] Error 2
[download]