I found some code on this site and it solves my problem writes in bothe netscape and IE finally !!!!!!

#!/usr/bin/perl -w

use CGI;
use CGI::Carp (fatalsToBrowser);
use CGI::Cookie

$co = new CGI;

$cook = $co->cookie(
    -name=>'ctbuser',
    -path=>'/',
    -expires=>'+1h',
    -value=>'pixxadonut'
);

print $co->header(-cookie=>$cook);
print 'ok you set my cookie pal';
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