Hi,

You could use DBIx::SQLEngine.
More docs to read here.

#!/usr/bin/perl
use strict;
use warnings;
use DBIx::SQLEngine;

eval {
my $engine = DBIx::SQLEngine->new'DBI:mssql:MyDB:127.0.0.1', 'sa', 'sq
+l',
{
RaiseError => 1,
ShowErrorStatement => 1,
}
);
#... and so fourth....
[download]

Update as calin states (Re^2: searching for a perl connection to MS-SQL Server 2000), an ODBC driver is required.
Google shows some products worth checking out.
http://www.iodbc.org/ may be worth a look.

2nd Update
Reading This article (off site) the author describes connecting to MS SQL via Linux. The article is on a PHP board. However the guy mentions using the TDS protocol, which may be worth investigation.

Hope this helps

Martin