(($^O =~ /MSWin32/)
? ('LIBS' => ['"-lC:\\Program Files\\IVI Foundation\\VISA\\WinNT\\lib\\msc\\visa32.lib"'],
'INC' => '"-IC:\\Program Files\\IVI Foundation\\VISA\\WinNT\\Include"',
)
: ('LIBS' => ['-lvisa'],
'INC' => '-I/usr/local/include/',
)
),

##</code><code>##

C:\Strawberry\cpan\Lab-VISA-3.02>perl Makefile.PL CC=/usr/bin/gcc
Note (probably harmless): No library found for -lvisa
Writing Makefile for Lab::VISA
Writing MYMETA.yml

C:\Strawberry\cpan\Lab-VISA-3.02>make
Skip blib/lib/Lab/VISA.pod (unchanged)
Skip blib/lib/Lab/VISA/Installation.pod (unchanged)
Skip blib/lib/Lab/VISA.pm (unchanged)
/usr/bin/gcc -c -I/usr/local/include/ -DPERL_USE_SAFE_PUTENV -U__STRICT_ANSI__
-g -fno-strict-aliasing -pipe -fstack-protector -DUSEIMPORTLIB -O3 -DVERSION
=\"3.02\" -DXS_VERSION=\"3.02\" "-I/usr/lib/perl5/5.14/i686-cygwin-threads-64i
nt/CORE" visa_wrap.c
visa_wrap.c:1558:18: fatal error: visa.h: No such file or directory
compilation terminated.
Makefile:336: recipe for target `visa_wrap.o' failed
make: *** [visa_wrap.o] Error 1

##</code><code>##

#This is where the problem occurs.
.c$(OBJ_EXT):
	$(CCCMD) $(CCCDLFLAGS) "-I$(PERL_INC)" $(PASTHRU_DEFINE) $(DEFINE) $*.c