Not really a perl question but: What Unix are you running? Many don't support CIFS (SMB) out of the box -- and almost all of the ones that do dont support transperant UNC addresses. so you will have to mount, or use automount or some such to access the share (if your unix supports it in the kernel) else use some type of smbclient to access via a commandline.
-Waswas
Comment on Re: Reading a Directory on another server
Welp this is really not a perl question, but take a look at docs for smbsh you run that as the shell and it allows you to use nt shares. all info can be found on www.samba.com or by asking questions on a samba mailing list. edited: also a comercial tool called Sharity exists and may work for you needs as well.