Install in this order:

php-5.3.8-Win32-VC9-x86.msi
http://windows.php.net/downloads/releases/php-5.3.8-Win32-VC9-x86.msi
fcgisetup_1.5_rtw_x86.msi
http://www.microsoft.com/download/en/details.aspx?displaylang=en&id=11881
oscommerce-2.3.1.zip
http://www.oscommerce.com/solutions/oscommerce

After that, install php on iis:
Manually Configure the FastCGI Extension to Work with PHP

To manually configure the IIS and FastCGI extension, you must create script mappings for the PHP extension in the IIS metabase, and modify the fcgiext.ini file that is located in %windir%\system32\inetsrv.
To create script mapping:
Launch inetmgr.exe.
Double-click the machine icon for the local computer.
Right-click Web Sites and click Properties.
Click the Home Directory tab.
Click the Configuration… button.
Click the Add… button.
In the Add/Edit Application Extension Mapping dialog box, click Browse…. Navigate to the fcgiext.dll file that is located in %windir%\system32\inetsrv.

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