Cool thanks - problem solved - this is exactly what I needed

    use strict;
    use Spreadsheet::ParseExcel;
    my $oExcel = new Spreadsheet::ParseExcel;


    #1.1 Normal Excel97
    my $oBook = $oExcel->Parse('Excel/Test97.xls');
    my($iR, $iC, $oWkS, $oWkC);
    print "FILE  :", $oBook->{File} , "\n";
    print "COUNT :", $oBook->{SheetCount} , "\n";
    print "AUTHOR:", $oBook->{Author} , "\n";
    for(my $iSheet=0; $iSheet < $oBook->{SheetCount} ; $iSheet++) {
        $oWkS = $oBook->{Worksheet}[$iSheet];
        print "--------- SHEET:", $oWkS->{Name}, "\n";
        for(my $iR = $oWkS->{MinRow} ; 
                defined $oWkS->{MaxRow} && $iR <= $oWkS->{MaxRow} ; $i
+R++) {
            for(my $iC = $oWkS->{MinCol} ;
                            defined $oWkS->{MaxCol} && $iC <= $oWkS->{
+MaxCol} ; $iC++) {
                $oWkC = $oWkS->{Cells}[$iR][$iC];
                print "( $iR , $iC ) =>", $oWkC->Value, "\n" if($oWkC)
+;
            }
        }
    }
[download]