"I want this" is seldom a good strategy.
A xls file is only a container for data and some formatting information so it cannot be converted into a pdf file that is a visual document format.
You can render a xls file into a pdf file, using a tool that has to do operations much more complex that a simple data conversion; it is obviously possible write a perl module to do the same thing, but it would not be simple, nor particularly useful, because such a tool exists, is open source software, and is OpenOffice.
If you can't use it (and I can't imagine why) you can use one of several PDF modules to generate the pdf file from your data, but then you'll need to code all the formatting manually, and that is not so easy...
Rule One: "Do not act incautiously when confronting a little bald wrinkly smiling man."
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