Many thanks for you help.

The %p issue got solved after i changed "printf" to "print" as you suggested.

Below is the code snippet for my second issue (Unicode encodings)

#!/usr/bin/perl -w
use strict;
use warnings;
use Data::Dumper;
use Getopt::Long;

use Win32::OLE qw(in with);
use Win32::OLE::Const 'Microsoft Excel';
$Win32::OLE::Warn = 3;                                # die on errors.
+..

my $Excel = Win32::OLE->GetActiveObject('Excel.Application')
    || Win32::OLE->new('Excel.Application', 'Quit');

# open Excel file
my $Book = $Excel->Workbooks->Open("C:/Audio/perl/Project/Voice.xls");

my $Sheet = $Book->Worksheets('Feedback') ||
    die( "No such worksheet gendata" );

my $row_start_tmp = 0;
my $row_end_tmp = 0;
my $eur_column = 0;
my $gom_column = 0;
my $nam_column = 0;
my $column_add = 0;
my @gm_out;
my $my_row = 0;
my $my_column = 0;
my $feedback_value = 0;
my $eur_gom_total = 0;
my $gom_nam_total = 0;
my $eur_nam_total = 0;
my $feedback_ID = 0;

#---------------------------------------------------------------------
+----------
# TR file name
my $fl = "FB_CHECK.csv";

    $row_start_tmp = 2;
    $row_end_tmp = 695;
    $eur_column = 26;
    $gom_column = 120;

    my $i = 0;
    open(FH, ">$fl") or die $!;      # open the excel sheet for write
    $feedback_ID = 3;


    foreach my $row ($row_start_tmp..$row_end_tmp)
    {
        foreach my $col ($eur_column..$eur_column)
        {
              # skip empty cells
#              next unless defined $Sheet->Cells($row,$column_value)->
+{'Value'}; 

            $my_row = ($Sheet->Cells($row,$eur_column)->{'Value'});
            $my_row =~ s/(^\s+|\s+$)//g;
            $my_column = ($Sheet->Cells($row,$gom_column)->{'Value'});
            $my_column =~ s/(^\s+|\s+$)//g;
            $feedback_value = ($Sheet->Cells($row,$feedback_ID)->{'Val
+ue'});
            $feedback_value =~ s/(^\s+|\s+$)//g;
            
            if ($my_row ne $my_column)
            {
                printf " %s At ($row, $col) the row is %s and the colu
+mn is %s for EUR & NAM \n", $feedback_value, $my_row,$my_column;
                push @gm_out, [ $feedback_value, $my_row,$my_column,0 
+];
            }
        }
    }
    printf FH "\n";
    $eur_gom_total = @gm_out;
    printf FH "The Total mismatches between EUR & GOM is $eur_gom_tota
+l \n";

    printf FH "\n";
       printf FH "Below results for EUR & GOM \n";
    printf FH "\n";
    printf FH "Row value, EUR English Display Data, GOM English Displa
+y Data, NAM English Display Data \n";

    my $out_size = @gm_out;
    for($i=0;$i<$out_size;$i++)
    {
        print FH "$gm_out[$i][0],$gm_out[$i][1],$gm_out[$i][2],$gm_out
+[$i][3] \n";
    }
[download]

In the Voice.xls sheet on a particular cell the content is some italy language (other than english) (i cant print since it prints like ???????. ???????)

When i try to print that cell contents to a CSV file it prints as ???????. ???????

I am not aware of unicode strings please help me on this

I got some idea about the issue. This is not because of unicode encodings because the string which causing the problem is not a unicode it is an mandarin language string

How do i print a mandarin language string in a spread sheet? Please help me on this........