Hi Cetin,

I believe Craig Boyd from SweetPotatoSoftware.com has done what you're looking for and may have even written articles in FoxPro Advisor or FoxTalk on this topic.

Christian Ehlscheid wrote a helpful step by step guide to creating FLL's
http://www.levelextreme.com/wconnect/wc.dll?2,15,1132393

Check out Christian's free vfp2c32.fll as well - great stuff and highly recommended (with complete C source as well)
www.vfp2c.com

Malcolm