Depending on your requirements, simple .csv files can also do parts of the job, as .csv files can also contain formulas. But there are certain pitfalls that have to be considered :

• No Graphics, Links, fancy stuff
• Different language/country settings make Excel behave differently in opening a file via the menu vs. opening a file via a double-click.
• Embedded list-separators within cells will give you fun encoding.

Here is a small sample .csv file for an Excel setup that matches mine, that is, ; is the list separator, , is the number group separator and . is the decimal separator. This setup is nonstandard for a german setup, as the german list separator is ;, but the german decimal separator is , and the german number group separator is .. You might have to munge the example to suit your needs, and you might also have to open this file in Excel via the File->Open method instead of just double-clicking on the file.

"Cell A1";"Cell B1";"Cell C1"
"Cell A2";"Cell B2";"Cell C2"
6;7;666
"Here comes a formula";=A3*B3;"This should be 42"
[download]

perl -MHTTP::Daemon -MHTTP::Response -MLWP::Simple -e ' ;    # The  
$d = new HTTP::Daemon and fork and getprint $d->url and exit;#spider
($c = $d->accept())->get_request(); $c->send_response( new   #in the
HTTP::Response(200,$_,$_,qq(Just another Perl hacker\n))); ' #  web
[download]