http://qs321.pair.com?node_id=849969


in reply to UTF-8 issues with Perl in general and with Spreadsheet::WriteExcel

please try: 
use Encode;

while (<IN>) {
    $count ++;
    chomp ($_);
    $worksheet->write("A$count", decode('utf8',$_));
}
close IN;

[download]

In Section Seekers of Perl Wisdom