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  1. or download this
    my $Excel = Win32::OLE->new('Excel.Application') or die "Could not sta
+rt excel";

...
my $Book = $Excel->Workbooks->Open ( "$file" ) 
    or die "$! : $file\n"; # open Excel file
  2. or download this
    found
readable
writable
Software error:
Bad file descriptor : E:/www/aglocal/Inlook/excel/facture.xls