in reply to Calling external programs via cgi on win32

In addition to the other comments( of which I tend to agree that it is a permissions issue for sure!). Check Apache's logs for errors. Also, I don't know if you are use CGI::Carp or not, but that helps to spit errors out to the browser when things go wrong.
I would also try writing a simple test case:
use CGI qw(:standard); my $cgi = CGI->new(); print $cgi->header; print $cgi->start_html; my $rv = `set `; # see your environment print $cgi->p( $rv ); print $cgi->end_html;

JamesNC