I'm not at all familiar with Spreadsheet::Read (in fact, I'm not greatly familiar with spreadsheets in general), but the code you show seems close to being workable. Do this:

• Get rid of the whole
      my %sheet = ();
  statement. In the code you show, it seems to be doing nothing more than confusing the heck out of you.
• The  foreach (@x) { ... } loop seems OK for looping over the values of the  @x array, with the  $_ default scalar being "topicalized" to each column-name string in turn.
• Form the cell name as has been discussed and access the cell within the  $sheet hash reference (I'm assuming this is a valid operation) using the  -> arrow operator, e.g.
      $name = $sheet->{"${_}28"};
  or perhaps
      $name = $sheet->{$_ . '28'};
  
• Report results. Don't just say "it doesn't work", that's almost useless. Describe your expectations and report how the code fails to meet your expectations. Report exact warning or error messages.
• Ponder the Basic debugging checklist.

Good luck.

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