#!/usr/bin/perl

open TABBED_FILE,"your_tabbed_file.txt";# or die "cant open tabbed file $!";
@data = <TABBED_FILE>;
close TABBED_FILE;

 print "Content-type: application/vnd.ms-excel", "\n\n";
 print "Col A\tCol B\Col C\n";

foreach $line(@data)
{ my ($thingA,$thingB,$thingC)=split(/\t/,$line);
  print "$thingA\t$thingB\t$thingC\n";
}