open <R, "<$file_col1.xls"> or die "Can't open file";

while (my $line = <R>) {
chomp($line);
$ref = (split(/\t/, $line)[0]);

my $sql = (select i.name, i.e_id, i.num, i.val, m.code from pro..icon, emp..main m where i.name = m.code, m.code = '$ref'

}