If you're prepared to use Win32::OLE, it's quite simple:

use strict;
use warnings;
use Win32::OLE;

my $xl = Win32::OLE->new('Excel.Application');
$xl->{Visible} = 1;
my $wb = $xl->Workbooks->Add;

for my $nSht (2..$wb->Sheets->{Count}) {
    $wb->Sheets(2)->Delete;
}

my $filename = 'x:\data\internet-memes-hopscotch-accepted.jpg'; # Make
+ this whatever you want
$wb->sheets(1)->SetBackgroundPicture({Filename => $filename});
[download]

If not, I hope this gives some clue as to what to look for in modules I don't use.

Regards,

John Davies