Yes, if that code fixes the problem then it is definitely a UTF8 issue. The Spreadsheet::WriteExcel docs also suggest the following workaround in the section Working with XML: 
    $new_str = pack 'C*', unpack 'U*', $utf8_str;

[download]

--
John.

In reply to Re^3: Strange behaviour (Spreadsheet::WriteExcell) by jmcnamara
in thread Strange behaviour (Spreadsheet::WriteExcell) by hawtin

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