use Spreadsheet::WriteExcel;
# Create a new Excel workbook
my ($col, $row);
$col = $row = 0;
my $workbook = Spreadsheet::WriteExcel->new('perl1.xls');
# Add a worksheet
my  $worksheet = $workbook->add_worksheet("test");
for (0..70000) {
    $worksheet->write($_, $col, "Testing");
}
$workbook->close();