use Encode;

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

PerlMonks parthenogenetically spawned by Tim Vroom.
PerlMonks was recently assimilated by The Perl Foundation.
Marvelous Managed Hosting and Bandwidth Generously Provided by pair Networks
Built with the Perl programming language.