See Win32::Perms...

use Win32::Perms;
my $file = new Win32::Perms($ARGV[0]);
print $file->Owner;
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It's worth checking Dave Roth's site for almost any Win32 related question. Also, check out his Win32 Administrator book if you get the chance.

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Update: Albannach beat me to it. But there's nothing like repeating good advice! ;)