use MIME::Lite;
$m = MIME::Lite->new(
                        From     =>'me@abcd.com',
                        To       =>'xx@y.com',
                        Subject  =>'Hi',
                        Type     =>'application/xls',
                        Encoding =>'base64',
                        Path     =>'abcdef.xls'
                        );
$m->send;