Thanks a lot for the help. Itīs working just perfect now. The only complain is not mine. Itīs Perlīs, that keeps saying all the time:
"Variable "$prev_col" will not stay shared at methods.cgi line 524. Variable "$prev_row" will not stay shared at methods.cgi line 524".
This .cgi is an auxiliar script where Iīve put our code. I call it, as usual, with "require methods.cgi" and call the sub parse_xls() with two arguments - the names of the $infile and $outfile. The conversion is running smoothly, (even with the 15k lines file it was crashing before your cell handler! Great!) but Perl is now complaining with this message every time I run the code. I thought putting a "return 1" would calm down Perl, I say, tell her I am not worried about these variables staying shared, but it didnīt change anything.