in reply to SQL Server connect from Linux to Windows 2008
You can't use w32ODBC on Linux. You have 3 choices. DBD-Sybase (some restrictions on what you can do - read DBD::Sybase) and freeTDS/sybase libraries, DBI-ProxyServer (you'll need Perl on the Windows machine and it also has some restrictions) or DBD-ODBC, unixODBC and an ODBC Driver. freeTDS comes with an ODBC driver or there are a number of commercial ones. All this is covered in DBD::ODBC's FAQ linked to above including Do I need an ODBC driver?, What is the ODBC driver manager?, Where do I get an ODBC driver manager for Unix/Linux?, How do I access a MS SQL Server database from Linux/UNIX?
If you go the ODBC route and your using your own Perl instead of the system one you'll need to install the unixodbc package and the unixodbc-dev package before making DBD::ODBC yourself or just install everything via the package manager into the system Perl.
You could have easily found all this out yourself by searching for your question on Perl Monks before posting or by reading the FAQ for DBD::ODBC.