in reply to
Got positive experince with excel modules ?
I would agree with Wind about Spreadsheet::ParseExcel and Spreadsheet::WriteExcel, they are both reliable modules that do a good job of navigating round Excel files, setting cell formats and so on.
However it is more common that I just want to send out a simple table of values, for those I would use a simple CSV format (via Text::CSV or similar). On a Windows machine files with the csv extension are treated as Excel files and have the benefit of working elsewhere as well.