This program works.
upuse Win32::OLE;
Code:
# Start Excel and make it visible
$xlApp = Win32::OLE->new('Excel.Application');
$xlApp->{Visible} = 1;

# Create a new workbook
$xlBook = $xlApp->Workbooks->Add;

# Our data that we will add to the workbook...
$mydata = [["Item",     "Category", "Price"], 
           ["Nails",    "Hardware",
...