I'm using VS 2005, the msvcr71.dll is located at
file:///c:/WINDOWS/system32/.

Here is the build log:

Buildfile: build.xml

svn-prop:

init:

show_props:
     [echo]
     [echo]                    Apache Harmony Federated Build
     [echo]             ==========================================
     [echo]             svn rev          :  601342
     [echo]             operating system :  windows
     [echo]             architecture     :  x86-32
     [echo]             ant os name/arch :  Windows XP/x86
     [echo]             hosting Java     :  1.5.0_08 (Sun Microsystems Inc.)
     [echo]             build mode       :  release
     [echo]             output location  :  target
     [echo]             DRLVM classlib   :  ../../../working_classlib
     [echo]             SVN root         :  http://svn.apache.org/repos/asf
     [echo]

setup:
   [delete] Deleting directory d:\workspace\harmony\trunk\target
    [mkdir] Created dir: d:\workspace\harmony\trunk\target

switch_svn_vm:
     [exec] At revision 601342.

switch_svn_classlib:
     [exec] At revision 601342.

switch_svn_jdktools:
     [exec] At revision 601342.

switch_svn_commonresources:
     [exec] At revision 601342.

populate_source:

auto_fetch_classlib_libs:

fetch_classlib_libs:
Trying to override old definition of task chksum

fetch-depends:

-download:
     [echo] Checking depends/jars/yoko_M2-20070130/yoko.jar

-really-download:

-remove-file-if-bad:
     [echo] Checksum verified (true)
     [echo] Checking depends/jars/yoko_M2-20070130/yoko-core.jar

-really-download:

-remove-file-if-bad:
     [echo] Checksum verified (true)
     [echo] Checking depends/jars/yoko_M2-20070130/yoko-rmi-impl.jar

-really-download:

-remove-file-if-bad:
     [echo] Checksum verified (true)
     [echo] Checking depends/jars/yoko_M2-20070130/yoko-rmi-spec.jar

-really-download:

-remove-file-if-bad:
     [echo] Checksum verified (true)
     [echo] Checking depends/jars/bcel-5.2/bcel-5.2.jar

-really-download:

-remove-file-if-bad:
     [echo] Checksum verified (true)
     [echo] Checking depends/jars/xalan-j_2.7.0/xalan.jar

-really-download:

-remove-file-if-bad:
     [echo] Checksum verified (true)
     [echo] Checking depends/jars/xerces_2.9.1/xerces.zip

-really-download:

-remove-file-if-bad:
     [echo] Checksum verified (true)
     [echo] Checking depends/jars/junit_3.8.2/junit.jar

-really-download:

-remove-file-if-bad:
     [echo] Checksum verified (true)
     [echo] Checking depends/jars/bcprov-jdk15-138/bcprov.jar

-really-download:

-remove-file-if-bad:
     [echo] Checksum verified (true)
     [echo] Checking depends/jars/mx4j_3.0.2/mx4j.zip

-really-download:

-remove-file-if-bad:
     [echo] Checksum verified (true)
     [echo] Checking depends/jars/jetty/jetty-6.0.0.jar

-really-download:

-remove-file-if-bad:
     [echo] Checksum verified (true)
     [echo] Checking depends/jars/jetty/jetty-util-6.0.0.jar

-really-download:

-remove-file-if-bad:
     [echo] Checksum verified (true)
     [echo] Checking depends/jars/jetty/servlet-api-2.5-6.0.0.jar

-really-download:

-remove-file-if-bad:
     [echo] Checksum verified (true)
     [echo] Checking depends/dejavu-fonts/dejavu-ttf-2.18-1.zip

-really-download:

-remove-file-if-bad:
     [echo] Checksum verified (true)
     [echo] Checking depends/jars/derby-10.3.1.4/derby.jar

-really-download:

-remove-file-if-bad:
     [echo] Checksum verified (true)

-select-win-deps-x86_64:

-select-win-deps-x86:

-download-win:
     [echo] Checking depends/libs/windows.x86/msvcr71.dll

-really-download:
     [echo] Fetching depends/libs/windows.x86/msvcr71.dll
      [get] Getting: file:/${hyenv.SystemRoot}/system32/msvcr71.dll
      [get] To:
d:\workspace\harmony\trunk\working_classlib\depends\libs\windows.x86\msvcr71.dll
      [get] Error getting file:/${hyenv.SystemRoot}/system32/msvcr71.dll to
d:\workspace\harmony\trunk\working_classlib\depends\libs\windows.x86\msvcr71.dll

BUILD FAILED
d:\workspace\harmony\trunk\build.xml:334: The following error occurred while
executing this line:
d:\workspace\harmony\trunk\build.xml:344: The following error occurred while
executing this line:
d:\workspace\harmony\trunk\working_classlib\build.xml:282: The following
error occurred while executing this line:
d:\workspace\harmony\trunk\working_classlib\make\depends.xml:401: The
following error occurred while executing this line:
d:\workspace\harmony\trunk\working_classlib\make\depends.xml:418: The
following error occurred while executing this line:
d:\workspace\harmony\trunk\working_classlib\make\depends.xml:446:
java.io.FileNotFoundException: \${hyenv.SystemRoot}\system32\msvcr71.dll
(The system cannot find the path specified)

Total time: 45 seconds