You could try the Spreadsheet::WriteExcel module. The following is a simple CGI example:

#!/usr/bin/perl -w

use strict;
use Spreadsheet::WriteExcel;

# Set the filename and send the content type
my $filename ="cgitest.xls";

print "Content-type: application/vnd.ms-excel\n";
# The Content-Disposition will generate a prompt to save the file. If 
+you want
# to stream the file to the browser, comment out the following line.
print "Content-Disposition: attachment; filename=$filename\n";
print "\n";

# Create a new workbook and add a worksheet. The special Perl filehand
+le "-"
# will redirect the output to STDOUT
#
my $workbook  = Spreadsheet::WriteExcel->new("-");
my $worksheet = $workbook->addworksheet();

# Write to the workbook
$worksheet->write(0, 0, "Hi Excel!");
[download]

There is also the Spreadsheet::WriteExcel::FromDB module which allows you to create Excel files directly from a DB query.

You will find some other suggestions about how to create Excel files here.

--
John.