use Win32::OLE;
	use strict;
	use warnings;

     my $ex;
	eval {$ex = Win32::OLE->GetActiveObject('Excel.Application')};
	die "Excel not installed" if $@;
	unless (defined $ex) {
	    $ex = Win32::OLE->new('Excel.Application', sub {$_[0]->Quit;})
		    or die "Oops, cannot start Excel";
	}
 
    my $book = $ex->Workbooks->Add;				
	my $sheet = $book->Worksheets(1);
	$sheet->Cells(1,1)->{Value} = "foo";	
   $sheet->Cells(1,2)->{Value} = "foo";	
  
   $sheet->Cells(3,1)->{Value} = "=IF(A1=B1,\"PASS\",\"FAIL\")";       
	
   $book->SaveAs( 'test.xls' );
     
__END__
foo	foo

PASS