use File::Find;

my @exts     = qw( jpg gif tar gz bat txt );
my @excludes = qw( winnt cygwin );
my $ext      = join '|', map{quotemeta} @exts;
my $exclude  = join '|', map{quotemeta} @excludes;
my $base = '/cygwin';

find( sub { push @datein, $File::Find::name 
              if m/\.(?:$ext)$/oi
             and $File::Find::name !~ m!/(?:$exclude)!oi;
           }, 
      $base 
);

print "$_\n" for @datein;