Failed to opendir 'D:\STRAWB~1\perl\lib\CORE' to find header files: No such file or directory at D:/Strawberry/perl/lib/ExtUtils/MM_Any.pm line 3049.

What version of Perl is this (please provide output of perl -V) ?
What version of Windows ? Also, what is the output of running set ?

It's a pretty weird error that you're getting - looks like some sort of ExtUtils::MakeMaker issue to me.
The actual error is coming from strawberry/perl/lib/ExtUtils/MM_Unix.pm ... I can't recall seeing that error ever before.
What version of EU::MM are you running:
perl -MExtUtils::MakeMaker -le "print $ExtUtils::MakeMaker::VERSION;"

In strawberry/perl/lib/ExtUtils/MM_Unix.pm, try changing the line: 
if (not -f ($perl_h = $self->catfile($self->{PERL_INC},"perl.h"))
to
if(0)

[download]
and see if that works.

Without being able to reproduce the error it's rather hard for me to work out how to fix it.

Cheers,
Rob

In reply to Re^3: enc2xs not found! at Makefile.PL by syphilis
in thread enc2xs not found! at Makefile.PL by levW

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