in reply to
Re^2: Win32::OLE(0.1403) error 0x80070005: "Access is denied"
in thread Win32::OLE error 0x80070005: Access is denied
In the node I mentioned in my first post, I think that's Apache not IIS - did you take a look at it?
I assume the same comments apply - check that the user Apache runs as has all the relevant permissions. I'm also not quite clear from your reply whether running your script outside of Apache works or not - if it doesn't then I'd say you need to fix that before addressing any problems with running it via CGI.