System32 directory is almost always in the System root directory. In windows NT/2000/XP/2003 the path to the system32 is always SystemRoot\system32, where SystemRoot is in the ENV hash. When I run this:
C:\>perl -e "@keys = keys(%ENV); foreach $key (@keys){print qq/$key = $ENV{$key} \n/;};"

I show SYSTEMROOT such:

...
SYSTEMDRIVE = C:
PROCESSOR_REVISION = 0806
SYSTEMROOT = C:\WINNT
COMSPEC = C:\WINNT\system32\cmd.exe
...
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I cannot be sure if this is true on Win9x systems (I believe it is).

update: grammar repair.

MADuran
In need of a spiffy sig