find({
  wanted     => \&foo,
  preprocess => sub { grep !/^d/i, @_ },
}, '/somedir');

##</code><code>##

use File::Find::Rule;

my $seen  = 1;
my @files = find(
  file =>
  exec => sub { $seen = 0 if /^d/i; $seen },
  in   => '/somedir'
);

##</code><code>##

my @files;
my $rule = rule(file => start => '/somedir');

while(my $file = $rule->match) {
  last if $file =~ /^d/i;
  push @files => $file;
}