Hi, I looked into sending xls files as attachment and stumbled across the beforementioned MIME::Lite module. It took me about 10 minutes to get the whole thing working. Here's a code snippet from the docs to show you the simplicity of the module

use strict;
use MIME::Lite;
use Getopt::Std;

#------------------------------
# main
#------------------------------
sub main {
    my %opts;
    my $gif = $ARGV[0] || die "usage error: missing GIF path\n";

    ### Create a new multipart message:
    my $msg = MIME::Lite->new(From    => 'me@myhost.com',
                  To      => 'you@yourhost.com',
                  Subject =>'Test the "attach to singlepart" hack',
                  Type    => 'TEXT',
                  Data    => ["This is a simple text message... ",
                      "can we attach a file to it?\n"]);  

    ### Attach a part: 
    $msg->attach(Type     => 'image/gif',
         Path     => $gif);

    ### Output!
    $msg->print;
}
exit (&main ? 0 : -1);
[download]

hope this helps ...