use Win32::OLE qw(in with);
use Win32::OLE::Const 'Microsoft Excel';
my $Excel = Win32::OLE->GetActiveObject('Excel.Application')
    || Win32::OLE->new('Excel.Application', 'Quit');
my $Book = $Excel->Workbooks->Open("C:\\test.xls");
my $Sheet = $Book->Worksheets(1);
my $array = $Sheet->Range("A1:B10")->{'Value'};
$Book->Close;
foreach my $ref_array (@$array) {
    foreach my $scalar (@$ref_array) {
        print "$scalar\t";
    }
    print "\n";
}