<Styles>
  <Style ss:ID="Default" ss:Name="Normal">
   <Alignment ss:Vertical="Bottom"/>
   <Borders/>
   <Font/>
   <Interior/>
   <NumberFormat/>
   <Protection/>
  </Style>
  <Style ss:ID="s23">
   <Font x:Family="Swiss" ss:Size="8.0"/>
  </Style>
  <Style ss:ID="s24">
   <NumberFormat ss:Format="Currency"/>
  </Style>
  <Style ss:ID="s25">
   <NumberFormat ss:Format="&quot;$&quot;#,##0_);[Red]\(&quot;$&quot;#,##0\)"/>
  </Style>
 </Styles>
 <Worksheet ss:Name="Sheet1">
  <Table ss:ExpandedColumnCount="256" ss:ExpandedRowCount="994" x:FullColumns="1"
   x:FullRows="1" ss:DefaultColumnWidth="65.0" ss:DefaultRowHeight="12.0">
   <Column ss:AutoFitWidth="0" ss:Width="102.0"/>
   <Column ss:AutoFitWidth="0" ss:Width="53.0"/>
   <Column ss:Width="58.0"/>
   <Column ss:AutoFitWidth="0" ss:Width="53.0" ss:Span="252"/>
   <Row>
    <Cell ss:MergeAcross="2"><Data ss:Type="String">Old Navy - ' Future Football Star' Romper</Data></Cell>
   </Row>
   <Row>
    <Cell><Data ss:Type="String">ah1026</Data></Cell>
   </Row>
   <Row>
    <Cell><Data ss:Type="String">Loved</Data></Cell>
    <Cell ss:Index="3" ss:StyleID="s24"><Data ss:Type="Number">3.0</Data></Cell>
   </Row>

use XML::Parser;
$xp=new XML::Parser();
$xp->setHandlers(Start => \&start, End => \&end, Char => \&cdata);
$xp->parsefile("test.xml");

$ctag=0;
sub start(){
    my ($p, $name, %attr) = @_;
    $ctag = lc($name);
  }
sub cdata(){
    my ($parser, $target, $data) = @_;
    if (lc($target) == "cell"){
        if (($target=~/\w|\d/) && ($target ne "False") && ($target !~ /#/)){
        push @array, $target;
    }
    }
}
sub end(){
    my ($p, $name) = @_;
    $ctag = lc($name);
}
foreach $a (@array){
    print $a."<br>";
}