Cross-development of Windows 32-bit applications under FreeBSD?

[Michael S]

I don't know whether it is possible with only FreeBSD,
however you can check whether you can run Visual
Studio under the Wine emulator or use one of those
cross-platform toolkits such as Qt or WxWidgets. The
latter one will not give you Win32 binaries, but it's
quite easy to port the code to Windows.
Hope it helps.