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  1. or download this
    $cellvalue2=encode("iso08859-7",$cellvalue2);
  2. or download this
    if($Cell->{Code} eq 'ucs2'){$cellvalue2=Encode::decode ('UCS-2BE',$cel
+lvalue2);
  3. or download this
    $oexcel=new Spreadsheet::ParseExcel;#version 0.32 from    #activestate
$oBook=$oexcel->Parse($myfile);
...
if($oWk){$cellvalue2=$oWkC->Value; $cellvalue2=$oWkC->{'Val'} if ($cel
+lvalue2 eq 'GENERAL';}
#and it IS GENERAL
....