sub _NewCell($$$%)
{
    my($oBook, $iR, $iC, %rhKey)=@_;
    my($sWk, $iLen);
    return undef unless(defined $oBook->{_CurSheet});

    my $oCell =
        Spreadsheet::ParseExcel::Cell->new(
            Val     => $rhKey{Val},
            FormatNo=> $rhKey{FormatNo},
            Format  => $rhKey{Format},
#            Code    => $rhKey{Code},
#            Type    => $oBook->{FmtClass}->ChkType(
#                            $rhKey{Numeric},
#                            $rhKey{Format}->{FmtIdx}),
        );
#    $oCell->{_Kind}  = $rhKey{Kind};
    $oCell->{_Value} = $oBook->{FmtClass}->ValFmt($oCell, $oBook);

#    if($rhKey{Rich}) {
#        my @aRich = ();
#        my $sRich = $rhKey{Rich};
#        for(my $iWk=0;$iWk<length($sRich); $iWk+=4) {
#            my($iPos, $iFnt) = unpack('v2', substr($sRich, $iWk));
#            push @aRich, [$iPos, $oBook->{Font}[$iFnt]];
#        }
#        $oCell->{Rich}   =  \@aRich;
#    }

    if(defined $_CellHandler) {
        if(defined $_Object){
            no strict;
            ref($_CellHandler) eq "CODE" ?
                    $_CellHandler->($_Object, $oBook, $oBook->{_CurSheet}, $iR, $iC, $oCell) :
                    $_CellHandler->callback($_Object, $oBook, $oBook->{_CurSheet}, $iR, $iC, $oCell);
        }
        else{
            $_CellHandler->($oBook, $oBook->{_CurSheet}, $iR, $iC, $oCell);
        }
    }
    unless($_NotSetCell) {
        $oBook->{Worksheet}[$oBook->{_CurSheet}]->{Cells}[$iR][$iC]
            = $oCell;
    }
    return $oCell;
}