Thank you for your reply. I double checked and actually there is SSL handshake. Sorry, it was my mistake I did not analyze WireShark capture carefully.
2012.01.25 09:39:58 LOG5[1944:6264]: stunnel 4.52 on x86-pc-mingw32-gnu platform
2012.01.25 09:39:58 LOG5[1944:6264]: Compiled/running with OpenSSL 0.9.8s-fips 4 Jan 2012
2012.01.25 09:39:58 LOG5[1944:6264]: Threading:WIN32 SSL:ENGINE,FIPS Auth:none Sockets:SELECT,IPv6
2012.01.25 09:39:58 LOG5[1944:6264]: Reading configuration from file stunnel.conf
2012.01.25 09:39:58 LOG5[1944:6264]: FIPS mode is enabled
2012.01.25 09:39:58 LOG5[1944:6264]: Configuration successful
2012.01.25 09:40:13 LOG5[1944:4724]: Service Router accepted connection from
192.168.1.161:59519
2012.01.25 09:40:13 LOG5[1944:4724]: connect_blocking: connected
192.168.160.168:554432012.01.25 09:40:13 LOG5[1944:4724]: Service Router connected remote server from
192.168.1.121:52250
2012.01.25 09:40:13 LOG3[1944:4724]: SSL_connect: 1408F10B: error:1408F10B:SSL routines:SSL3_GET_RECORD:wrong version number
2012.01.25 09:40:13 LOG5[1944:4724]: Connection reset: 0 bytes sent to SSL, 0 bytes sent to socket