#!/usr/bin/perl -w


    use strict;
    use Spreadsheet::WriteExcel;

    my $workbook    = Spreadsheet::WriteExcel->new("reload.xls");
    my $worksheet   = $workbook->addworksheet();
    my $format      = $workbook->addformat(text_wrap=> 1);

    my $str         = "A\nB\nC";

    $worksheet->write('B2', $str         );
    $worksheet->write('B4', $str, $format);

##</code><code>##


     ------------------------------------------
    |   |   A   |   B   |   C   |   D   |  ...
     ------------------------------------------
    | 1 |       |       |       |       |  ...
    | 2 |       | A_B_C |       |       |  ...
    | 3 |       |       |       |       |  ...
    |   |       | A     |       |       |  ...
    |   |       | B     |       |       |  ...
    | 4 |       | C     |       |       |  ...
    | 5 |       |       |       |       |  ...
    | 6 |       |       |       |       |  ...
    |...|  ...  |  ...  |  ...  |  ...  |  ...


##</code><code>##

    41 0a 42 0a 43