use Win32::OLE;

$excel = Win32::OLE->new("Excel.Application");
$excel->{Visible} = 1;
$workbook = $excel->Workbooks->Open("test.xls");
$sheet = $workbook->Worksheets(1);
$everything=$sheet->UsedRange()->{Value};
for (@$everything) {
    for (@$_) {
		print defined($_) ? "$_|" : "<undef>|";
    }
    print "\n";
}
$excel->Quit;