"Please help me how to resolve this error your suggestions will be appreciable Is there any other method to read and write xls files in perl? "

Your problem seems to be that you have not learned from any of your previous mistakes or the advice given here. $workbook and $workbook1 are instances of Spreadsheet::ParseExcel and Spreadsheet::WriteExcel. Why do you then try to open them using open, and write to one of them using print? The reason for using these modules is to properly parse and write Excel data. Also $line1 is not defined in your script.

Read the documentation for the tools and modules you've chosen to use. Somebody could read it to you, many have continually pointed out your mistakes and shown you what to do, which you seem to ignore. We can't understand it for you.

• perlintro
• http://learn.perl.org
• http://perldoc.perl.org
• You don't need -w and use warnings;
• Consider using more meaningful variable names
• The tutorials section of this site, Use strict warnings and diagnostics or die, Debugging and Optimization
• How do I post a question effectively?

Update: fix typo.