SHEET: {
    for my $sheet ( 0 .. ( $book->{SheetCount} - 1) ) {
        my $work_sheet = $book->{Worksheet}[$sheet];
        print "--------- SHEET:", $work_sheet->{Name}, "\n";

        next SHEET if ! defined $work_sheet->{ MaxRow };
        ROW: {
            for my $row ( $work_sheet->{MinRow} .. $work_sheet->{MaxRow} ) {
                next ROW if ! defined $work_sheet->{MaxCol};
                for my $column ( $work_sheet->{MinCol} .. $work_sheet->{MaxCol} ) {
                    my $cell = $work_sheet->{Cells}[$row][$column];
                    print "( $row , $column ) =>", $cell->Value, "\n" if($cell);
                } # next column
            } # next row
        }
    } # next sheet
}

##</code><code>##

my $cell = $work_sheet->{Cells}[$row][$column];
$oWkC = $oWkS->{Cells}[$iR][$iC];

##</code><code>##

my %book_data;
SHEET: {
    for my $sheet ( 0 .. ( $book->{SheetCount} - 1) ) {
        $work_sheet = $book->{Worksheet}[$sheet];
        my $sheet_name = $work_sheet->{Name};
        $book_data{ $sheet_name } = [];

        next SHEET if ! defined $work_sheet->{ MaxRow };
        ROW: {
            for my $row ( $work_sheet->{MinRow} .. $work_sheet->{MaxRow} ) {
                next ROW if ! defined $work_sheet->{MaxCol};

                my @vals;				
                for my $column ( $work_sheet->{MinCol} .. $work_sheet->{MaxCol} ) {
                    my $cell = $work_sheet->{Cells}[$row][$column];
                    push @vals, $cell;
                } # next column
				$book_data{ $sheet_name }[ $row ] = \@vals;
            } # next row
        }
    } # next sheet
}