print "Content-type: application/vnd.ms-excel\n\n";

##</code><code>##

    my $filename ="cgitest.xls";
    print "Content-type: application/vnd.ms-excel\n";
    print "Content-Disposition: attachment; filename=$filename\n\n";

##</code><code>##

    my $workbook = Spreadsheet::WriteExcel->new("-");