in reply to Installing Tk-804.027 under openSUSE 10.3

The Makefile.PL cannot find the include files for X:

Cannot find X include files via /usr/include

That means you need to install the include files for X. Most of the time, these live as xlib-dev or some other package of a comparable name - you will need to instruct yast (or RPM?) to install these before you can proceed.