THis is a big help. I will try to find a cygwin version of make for cygwin Perl. The challenge I see initially is that my setup.exe seems to "skip" some of the offered make utilities. I have scanned a few of the mirrors but no gnu make utility seems to be available. If you know of a mirror or a site for this let me know!!! :-)
Thanks a bunch.
Or, run setup.exe. make is found under "Devel" in the tree. Toggle the "New" column until it says something useful like "3.81-1" and there is an "X" in the "Bin?" checkbox.