#!/usr/bin/perl -w

    use strict;
    use IO::Scalar;
    use Spreadsheet::WriteExcel;

    my $xls_str; 
    tie *XLS, 'IO::Scalar', \$xls_str;

    my $workbook  = Spreadsheet::WriteExcel->new(\*XLS);
    my $worksheet = $workbook->addworksheet();
    $worksheet->write(0, 0,  "Hi Excel!");
    $workbook->close();
    
    # The Excel file is now in $xls_str.

##</code><code>##

    my $workbook  = Spreadsheet::WriteExcel->new(\*STDOUT);