I would like to have a module which can be change text file ( prn ) to excel , I tried google text2execl , it show many software can do that , can advise which one is the best choice among them ?

thx

Need a lot more info than that. Excel can read standard text files, the question is how your data is formatted in the text document, and how you want it formatted in Excel. The usual approach is to convert your data into a standard "csv" file (comma separated variable), where every column is delimited with a comma or other special character, that Excel then uses to interpret and format the data into a table.

why not just import a CSV or a space separated
into a tab on the sheet

i still do and did that years ago for "raw" ascii images

a spread sheet can even convert a ascii *.obj 3d mesh into a photo

now matlab( octave) replaces a spread sheet but it still has uses sometimes

Use WriteExcel 2.37 - A cross-platform Perl module for creating Excel binary files.
WriteExcel is a Perl module which can be used to create native Excel binary files. Formatted text and numbers can be written to multiple worksheets in a workbook. Formulas and functions are also supported. It is 100% Perl and doesn't require any Windows libraries or a copy of Excel. It will also work on the majority of Unix and Macintosh platforms. Generated files are compatible with Excel 97, 2000, 2002, and 2003, and with OpenOffice and Gnumeric. An older version also supports Excel 5/95.