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Associating file extensions with a program

C:\> assoc .pl=perlScript
C:\> ftype perlScript=c:\perl\bin\perl.exe "%1" %*
The c: seems to be important.

Deleting an association

C:\> assoc .pl=

Ommitting the extension

set PATHEXT=.pl;%PATHEXT%

Links

MSDN > Win32 and COM Development > User Interface > Windows Shell > Shell Programmer's Guide > Shell Basic > Shell Basic's: Extending the Shell > Creating a File Association.