#!/usr/bin/perl -w

    use strict;
    use Spreadsheet::WriteExcel;


#count the number of records
use strict;
open(IN, "t.txt");
my @str = <IN>;
close(IN);
print scalar(@str);
#end counting the no.of records

open (TABFILE, 't.txt') or die "t.txt: $!";

my $worksheetno=(int(@str/10))+1;
print "\n$worksheetno\n";

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


    my $row = 0;
    my $rowcount=0;


     while($worksheetno>0)
      {
      my $worksheet = $workbook->add_worksheet();
       while (<TABFILE>) {

      if ($row>9)
      {last;}


       chomp;
        my @Fld = split(',');
        print "@Fld\n";

        my $col = 0;
        foreach my $token (@Fld) {
            $worksheet->write($row, $col, $token);
            $col++;

        }
        $row++; }

        open (TABFILE, 't.txt') or die "t.txt: $!";
        $row=0;

      $worksheetno--;
    }