glut32.dll 
->  c:\windows\system32

glut32.lib
Visual Studio 6 -> c:\Program Files\Microsoft Visual Studio\VC98\Lib
Visual Studio .NET -> c:\Program Files\Microsoft Visual Studio 8\VC\PlatformSDK\Lib

glut.h
Visual Studio 6 -> c:\Program Files\Microsoft Visual Studio\VC98\Include\GL
Visual Studio .NET -> c:\Program Files\Microsoft Visual Studio 8\VC\PlatformSDK\Include\GL