Thanks for the reply, and to answer your questions.
Did you make the changes in IIS to point to the new location? Yes I made these changes.
Did you map cgi to perl in the new folders yet? Ok this is possibly the problem, when it comes to perl I am basically an illiterate. I ran the cgi's on the d drive from a dos window and they worked fine, so I assumed pearl was mapped ok but when I run them from the browser I get the errors. If you could inform me where I can obtain the info on mapping pearl I would appreciate it. I have read the read me files that are installed with pearl and found nothing.
Did you set permissions in the new folders for the IUSR_machinename acct? Yes this has already been taken care of.
Thanks for the help.