Yes, you can build a COM/ActiveX server using ActiveState's PerlCtrl, in the Dev Kit. I have used this for turning Perl modules into COM objects that can be accessed from VB. It does a remarkably good job of converting the COM datatypes into Perl's scalars, hashes and lists.

There are a few quirks, and I suggest starting with a hello, world and moving on in short steps. The only downside is that the DLL starts at around 1Mb for the simplest object.

-- iakobski