I'm not sure you really understand what you're asking in terms of lists of multiple things. How exactly do you want the Excel to turn out? Also, it's important to note that unless you're using Win32::OLE, it's not possible to completely control the XLS output from Perl.

As for .txt or .doc ... you'll want to look at Text::xSV for the .txt (if you want tab-delim). .doc is out of my knowledge.

You can do it using a csv file by quoting cells that contain newlines, using only \n in the cell and \r\n for the end of line.

Here is an example:

    #!/usr/bin/perl -w

    use strict;
    use Text::CSV_XS;


    my @data = (
                 ["Hello,\nworld"  ],
                 ["One\nTwo\nThree"],
               );

    my $csv = Text::CSV_XS->new({binary => 1});


    open CSV, "> example.csv"  or die "Couldn't open file. $!\n";

    binmode CSV;

    for my $aref (@data) {

        $csv->combine(@$aref);
        print CSV $csv->string(), "\r\n";
    }
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(As an aside, anyone who recommends csv as an *easy* way of writing data to Excel should consider how arcane this example is).

Using Spreadsheet::WriteExcel you can can achieve this effect by specifying a text_wrap format:

    #!/usr/bin/perl -w

    use strict;
    use Spreadsheet::WriteExcel;

    my $workbook  = Spreadsheet::WriteExcel->new('example.xls');
    my $worksheet = $workbook->add_worksheet();

    my $format    = $workbook->add_format(text_wrap => 1);

    $worksheet->write('A1',  "Hello\nWorld", $format);
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See the following for other ways of writing Excel files.

--
John.