Shell Programming and Scripting

           use strict;
           use Spreadsheet::ParseExcel;
           my @ROW=();
           my $parser   = Spreadsheet::ParseExcel->new();
           my $workbook = $parser->Parse('test.xls');
           for my $worksheet ( $workbook->worksheets() ) {
               my ( $row_min, $row_max ) = $worksheet->row_range();
               my ( $col_min, $col_max ) = $worksheet->col_range();
               for my $row ( $row_min .. $row_max ) {
                   @ROW=();
                   for my $col ( $col_min .. $col_max ) {
                       my $cell = $worksheet->get_cell( $row, $col );
                       next unless $cell;
                       push(@ROW,$cell->value());
                   }
                   print join(",",@ROW)."\n";     
               }               
           }