No library found for -lspread
...
Spread.xs:15:16: fatal error: sp.h: No such file or directory
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You need to install an additional library, but there doesn't seem to be a package containing a library for -lspread or a suitable sp.h. Unless there is a libspread package in Debian which I failed to find, you'll have to compile it by hand, then retry the CPAN module installation.

By the way, there was a Spread binding in Debian Squeeze (which did contain all the necessary files), but it's removed now.