my $Excel = Win32::OLE->new('Excel.Application') or die "Could not start excel";

$Excel->{'Visible'}     = 0;
$Excel->{DisplayAlerts} = 0;

my $file = "E:/www/aglocal/Inlook/excel/facture.xls";

if ( -e $file ) {

	print h1( 'found' );
}
else {

	print h1( 'NOT found' );
}

if ( -r $file ) {

	print h1( 'readable' );
}
else {

	print h1( 'NOT readable' );
}

if ( -w $file ) {

	print h1( 'writable' );
}
else {

	print h1( 'NOT writable' );
}

my $Book = $Excel->Workbooks->Open ( "$file" ) 
	or die "$! : $file\n"; # open Excel file


##</code><code>##

found
readable
writable
Software error:
Bad file descriptor : E:/www/aglocal/Inlook/excel/facture.xls