#!C:\Perl\bin\perl.exe
use warnings;
use strict;
use Win32::OLE qw( in with );
use Win32::OLE::Const 'Microsoft Excel';
$Win32::OLE::Warn = 3;

my $excel = Win32::OLE -> GetActiveObject( 'Excel.Application' ) || Win32::OLE -> new( 'Excel.Application', 'Quit' );

$excel -> {DisplayAlerts} = 0;  
$excel -> {Visible} = 0;        
$excel -> {SheetsInNewWorkBook} = 3;

my $workbook1 = $excel -> Workbooks -> Add();
my $workbook2 = $excel -> Workbooks -> Add();
my $workbook3 = $excel -> Workbooks -> Add();

$excel -> Windows( 2 ) -> Activate;
my $sheet = $excel -> ActiveWorkBook -> Worksheets( 2 );

$excel -> ActiveWorkbook -> ActiveSheet -> Cells( 3, 3 ) -> {Value} = 'drei';
$excel -> ActiveWindow -> ActiveSheet -> Cells( 4, 4 ) -> {Value} = 'vier';

$workbook1 -> SaveAs( { Filename => 'test1.xls', FileFormat => xlWorkbookNormal } );
$workbook2 -> SaveAs( { Filename => 'test2.xls', FileFormat => xlWorkbookNormal } );
$workbook3 -> SaveAs( { Filename => 'test3.xls', FileFormat => xlWorkbookNormal } );

$excel -> Workbooks -> Close;
$excel -> Quit;