This node will be of interest: Index of Spreadsheet FAQs

What is the context here? As stated above, you can just fake it with text. To do this in cgi, just need to tab-delimit and set the proper content-type header:

  print "Content-type: application/vnd.ms-excel\n\n";
  print join("\t", @cols) . "\n";
  foreach my $row ( @rows ){
    print join("\t", @$row) . "\n";    # if rows are array refs
    print join("\t", @{$row}{@cols} ) . "\n"; # if rows are hash refs
  }
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