If you talk about MsSql7-Server (a lot of Databases are Sql-Servers), you could easily connect with ODBC. Either use Win32::ODBC (I like it, because it allows good interaction with the Win32-ODBC-Manager; but is not such a general interface as DBI, and is restricted to Win32-Plattforms), or use DBI and DBD::ODBC.
The DBD::Sybase Module already mentioned is very good, too.
Best regards,
perl -le "s==*F=e=>y~\*martinF~stronat~=>s~[^\w]~~g=>chop,print"