foreach $line ( <INFILE> )
  {
      if( $line =~ /^Name/ )
      {
        @columnNames = split(/\t/, $line);
     }
      else
      {
         push @rowValues, [ split(/\t/, $line) ];
      }
  }

##</code><code>##

  $row = 0;
  $count = 0;
  foreach $element(@columnNames)
  {
    $worksheet->write($row,$count,$element);
    $count++;
  }

  ++$row;
  foreach my $rv (@rowValues) {
    $count = 0;
    foreach my $element (@$rv) {
      $worksheet->write($row,$count,$element);
      $count++;
    }
    $row++;
  }