diff -bu config/init/hints/cygwin.pm~ config/init/hints/cygwin.pm
--- config/init/hints/cygwin.pm~	2010-04-05 19:32:20.673000000 +0200
+++ config/init/hints/cygwin.pm	2010-04-17 15:13:43.375000000 +0200
@@ -36,6 +36,7 @@
     # this later causes problems, it might be worth revisiting.  A. Dougherty
     # 9/9/2002
     $conf->data->set(
+        cp                  => '/bin/cp', # ExtUtils::Command::cp broken cpan #56666
         build_dir           => $build_dir,
         ld                  => $conf->data->get('ld') eq 'ld2'
                                ? 'gcc' # do not use old perl5 linker helper