in reply to Perl -CGI -Excel

Have a look at Spreadsheet::WriteExcel or Spreadsheet::WriteExcel::Simple. The documentation of these modules is very comprehensive, so go through it and if things remain unclear come back here with more specific questions.

CountZero

A program should be light and agile, its subroutines connected like a string of pearls. The spirit and intent of the program should be retained throughout. There should be neither too little or too much, neither needless loops nor useless variables, neither lack of structure nor overwhelming rigidity." - The Tao of Programming, 4.1 - Geoffrey James