use strict;
    use Spreadsheet::ParseExcel;
    my $oBook = 
        Spreadsheet::ParseExcel::Workbook->Parse('Book1.xls');
    my($iR, $iC, $oWkS, $oWkC);
    foreach my $oWkS (@{$oBook->{Worksheet}}) {
        print "--------- SHEET:", $oWkS->{Name}, "\n";
        for(my $iR = $oWkS->{MinRow} ; 
                defined $oWkS->{MaxRow} && $iR <= $oWkS->{MaxRow} ; $iR++) {
            for(my $iC = $oWkS->{MinCol} ;
                            defined $oWkS->{MaxCol} && $iC <= $oWkS->{MaxCol} ; $iC++) {
                $oWkC = $oWkS->{Cells}[$iR][$iC];
                print "( $iR , $iC ) =>", $oWkC->Value, "\n" if($oWkC);
            }
        }
    }

##</code><code>##

    use strict;
    use warnings;
    use Spreadsheet::ParseExcel;

    my $parser   = Spreadsheet::ParseExcel->new();
    my $workbook = $parser->parse('Book1.xls');

    if ( !defined $workbook ) {
        die $parser->error(), ".\n";
    }

    for my $worksheet ( $workbook->worksheets() ) {

        my ( $row_min, $row_max ) = $worksheet->row_range();
        my ( $col_min, $col_max ) = $worksheet->col_range();

        for my $row ( $row_min .. $row_max ) {
            for my $col ( $col_min .. $col_max ) {

                my $cell = $worksheet->get_cell( $row, $col );
                next unless $cell;

                print "Row, Col    = ($row, $col)\n";
                print "Value       = ", $cell->value(),       "\n";
                print "Unformatted = ", $cell->unformatted(), "\n";
                print "\n";
            }
        }
    }