#!/usr/bin/perl -w

    use strict;
    use Text::CSV_XS;


    my @data = (
                 ["Hello,\nworld"  ],
                 ["One\nTwo\nThree"],
               );

    my $csv = Text::CSV_XS->new({binary => 1});


    open CSV, "> example.csv"  or die "Couldn't open file. $!\n";

    binmode CSV;

    for my $aref (@data) {

        $csv->combine(@$aref);
        print CSV $csv->string(), "\r\n";
    }

##</code><code>##

    #!/usr/bin/perl -w

    use strict;
    use Spreadsheet::WriteExcel;

    my $workbook  = Spreadsheet::WriteExcel->new('example.xls');
    my $worksheet = $workbook->add_worksheet();

    my $format    = $workbook->add_format(text_wrap => 1);

    $worksheet->write('A1',  "Hello\nWorld", $format);