#!/usr/bin/perl -w
use strict;
use Spreadsheet::WriteExcel;
my $MAX_ROW = 9;

my $workbook  = Spreadsheet::WriteExcel->new('tabnew.xls');
my $worksheet = $workbook->add_worksheet();
my $row = 0;
my $sheetno = 1;
print "Sheet $sheetno\n";

open (TABFILE, 't.txt') or die "t.txt: $!";
while (<TABFILE>) {
  if ($row > $MAX_ROW){
    $worksheet = $workbook->add_worksheet();
    ++$sheetno;
    $row = 0;
    print "Sheet $sheetno\n";
  }

  chomp;
  my @Fld = split(',');
  print "Row $row = @Fld\n";
  $worksheet->write_row($row, 0, \@Fld);
  $row++; 
}