use OLE;
use Win32::OLE::Const "Microsoft Excel";
use strict "vars";
my ($excel, $workbook, $sheet);   
#___ DEFINE EXCEL
$excel = CreateObject OLE "Excel.Application";
#___ MAKE EXCEL VISIBLE
$excel -> {Visible} = 1;
#___ ADD NEW WORKBOOK
$workbook = $excel    -> Workbooks -> Add;
$sheet    = $workbook -> Worksheets("Sheet1");
$sheet                -> Activate;
$sheet -> Range("B2:J2") -> Merge;
$sheet -> Range("B2:J2") -> {WrapText}   = "True";
$sheet -> Range("B2:J2") -> {Value} = "The cat sat on the mat under the Christmas tree looking at the chocolate mouse that the little boy had dropped on the floor near the raoring log file in the ingle nook fireplace";