in reply to .TXT to Excel

What provides the line break, ie, why is 987 on the next line and not just in the next column?

It is pretty easy to find examples of how to read data out of files. You will likely use chomp and split.

Use Super Search here to find examples of how to use Excel::Writer.

But God demonstrates His own love toward us, in that while we were yet sinners, Christ died for us. Romans 5:8 (NASB)