use MIME::Lite;
$m = MIME::Lite->new(
                        From     =>'me@abcd.com',
                        To       =>'xx@y.com',
                        Subject  =>'Hi',
                        Type     =>'application/xls',
                        Encoding =>'base64',
                        Path     =>'abcdef.xls'
                        );
$m->send;
[download]

#!/usr/bin/perl
use MIME::Entity;
use Net::SMTP;

# create the multipart message with attachments 
$msg = MIME::Entity->build(
    Type => 'multipart/mixed',
    From => 'bogus@mail.com',

    # The "To" here is displayed in the message header as "To" 
    # This is not the actual list of recipients 
    To => '"Display Name" <user1@mail.com>, "Second Person" 
<user2@mail.com>',
    Subject => 'Automatic email of Excel report',
);
$msg->attach(
    Type     => 'application/msexcel',
    Path     => $report,
    Filename => 'college_orders.xls',
    Encoding => 'base64'
);
$msg->attach(
    Data => "Enclosed is the daily report of orders. 
(automated delivery)"
);

# send the message 
$smtp = Net::SMTP->new("smtp.mail.com");

#authenticate if required 
$smtp->auth( "login", "passwd" );

# Identify yourself to the smtp server 
$smtp->mail('bogus@mail.com');

# The syntax for "To" is different in MIME::Entity and Net::SMTP 
# The "to" here is the list of actual recipients and is not displayed 
$smtp->to( 'user1@mail.com', 'user2@mail.com' ) || die "Bad address";

# Send the message and attachments 
$smtp->data( [ $msg->as_string ] ) || die "mail not accepted";
$smtp->quit;

exit;
[download]

Another option would be Mail::Sender.

Edit by castaway: Closed small tag in signature