Hi.
I'm not sure I understand what you want to do. If you just want to open a CSV file, you can open it using Excel - it's one of Excel's recognised file types.
If you'd like to create a .xls format spreadsheet, you can save the csv file as a .xls file, also from within Excel.
Assuming that you want to do something more than this, I'd use
Text::CSV and
Spreadsheet::WriteExcel to convert csv file into .xls files.
However, I'd only say this would be worth it if you *specifically* want .xls format files, and you have a lot of files to process - otherwise, I'd just use Excel.<br
Hope this helps
davis