Now that you're preparing for emacs 23.2, could you please apply the 
cygwin patches that I submitted last June?

   http://lists.gnu.org/archive/html/emacs-devel/2009-06/msg00041.html
   http://lists.gnu.org/archive/html/emacs-devel/2009-06/msg00330.html

For your convenience, I've remade the patches against the current CVS 
source and attached them to this message.  I don't want to repeat the 
rationale for the patches that was already made in the threads cited 
above, but let me just add two comments:

1. The patches to browse-url.el and cygwin.h fix cygwin problems and 
should have no impact on other systems.

2. I built the official cygwin emacs-23.1 package with these patches, 
and there have been no reported problems after several months of use.

Thanks for your consideration.

Ken