open INPUT_FILE, @row[$cell_column] or die "Can't open @row[$cell_column]: $!\n";
                while ( $line = <INPUT_FILE> ) {
                        chomp $line;
                        if ($line =~ /^#/ || $line =~ /^\s*$/) {
                                next;
                        }
                        $line =~ s/^[^=]*\=//;
                        @users = split /,/, $line;
                        
                }
                close INPUT_FILE;

                $placeholders = join ( ',', ('?') x @users );

                my $SQLLock=qq{
                select user,name from teams
                where user in ( $placeholders )
                 };

                my $sthL = $dbh->prepare($SQLLock);
                $sthL->execute(@users);


       while ( my @row = $sthL->fetchrow_array() ) {
                print ">@row<\n";
                for($cell_column=0; $cell_column<=$#row; $cell_column++){
                        $worksheet->write_string($i, $cell_column,  @row[$cell_column],$format1);
                        }
                $worksheet->set_row($i, undef, undef, 0, 0, 1);
                $i++;
                }
        $sthL->finish;

##</code><code>##

#!/usr/bin/env perl
use DBI;
use POSIX 'strftime';
use strict;
use Data::Dumper;

my $line;
my @teams;


while ( $line = <DATA> ) {
                        chomp $line;
                        if ($line =~ /^#/ || $line =~ /^\s*$/) {
                                next;
                        }
                        $line =~ s/^[^=]*\=//;
                        @teams = map { [ split /,/, $_, 3 ] } $line;
                }
print Dumper \@teams;

__DATA__
Teams=PATRIOTS,BILLS,DOLPHINS,JETS,COWBOYS,GIANTS,EAGLES,REDSKINS,BENGALS,OILERS,STEELERS,BROWNS,SEAHAWKS,RAMS,49ERS,RAIDERS