#!/usr/bin/perl -w

    use strict;
    use Spreadsheet::WriteExcel;

    my $workbook  = Spreadsheet::WriteExcel->new('test.xls');
    my $worksheet = $workbook->add_worksheet();

    open INPUT, 'data.SSM' or die "Couldn't open file: $!";

    $worksheet->write($.-1, 0, [split]) while <INPUT>;


##</code><code>##

  #!/usr/bin/perl -w

    use strict;
use Spreadsheet::ParseExcel;
use Spreadsheet::WriteExcel;



my %count; 
my $directory = "c:\\perl test scripts";


    my $workbook  = Spreadsheet::WriteExcel->new('test.xls');
    my $worksheet = $workbook->add_worksheet();


opendir(DIR, $directory )
  || die "Unable to open directory - $!\n";
my @files = grep /\.txt/, readdir( DIR );
closedir( DIR );



foreach my $file (@files) {
    open( FH, "$directory\\$file" )
      || die "Unable to open $file - $!\n";
   
 while( <FH> ) {

    $worksheet->write($.-1, 0, [split]) while <FH>;
 
   }
    close( FH );
}