use Win32::OLE;

$doc = 'Smoke_Test.xls';
$ex = Win32::OLE->GetObject($doc);

# get a new workbook
$book = $ex->Workbooks->Add;

# write to a particular cell
$sheet = $book->Worksheets("Sheet1");
$sheet->Cells(1,1)->{Value} = "foo";

undef $book;
undef $ex;
  

__END__