use Win32::OLE;
use Win32::OLE::Variant;

my $book = Win32::OLE->GetObject('c:\test.xls');

my $sheet = $book->Worksheets(1);
my $value = $sheet->Cells(3,5)->{Value};
print $value;

$sheet->Cells(3,5)->{Value} = "1";
$value = $sheet->Cells(3,5)->{Value};
print $value;

$book->Close(1);