use MIME::Entity;
use Mail::Send;

@my_message = qw(Hello world Look at my attachment);
$msg = MIME::Entity->build(From    => 'me@myhost.com',
			   Type     => "multipart/mixed",
			   To      => 'user@company.com',
			   Subject => "Hello,  ! ",
			   Data    => \@my_message);

$msg->attach(Path     => 'account.xls',
	     Encoding    => '-SUGGEST',
	     Disposition =>  "attachment",
	     '-X-Mailer' =>  undef,
);

open SENDMAIL, "|/usr/lib/sendmail -t" or die $!;
$msg->print(\*SENDMAIL);
close SENDMAIL;