in reply to Rendering Clean MS-Excel Spreadsheets to a Browser

That's not the cleanest code i have seen (no strict, variables that are used without first being initialized), but it's a decent first attempt, and the results look really good. Here is a more consise approach - i'll skip trying to format the output to look like Excel's, but i think you will appreciate the 'lack of code' ;) 
use strict;
use warnings;

use CGI qw(:standard);
use DBIx::XHTML_Table;

my $file  = '/path/to/foo.xls';
my $dbh   = DBI->connect("DBI:Excel:file=$file",undef,undef,{RaiseErro
+r=>1});
my $table = DBIx::XHTML_Table->new($dbh);
my $sheet = ($dbh->tables)[0];

$table->exec_query("select * from $sheet");
print header, $table->output;

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jeffa

L-LL-L--L-LL-L--L-LL-L--
-R--R-RR-R--R-RR-R--R-RR
B--B--B--B--B--B--B--B--
H---H---H---H---H---H---
(the triplet paradiddle with high-hat)

In Section Cool Uses for Perl