How to create simple xls (wiht /t delim)

I’m bit new to ruby, and trying to see how I can create from tab
delimted file simple xls(xlsx ?).

I browsed a lot of docs, but it’s still not clear for me.

I already have those packs installed:

require ‘rubygems’
require ‘simple_xlsx’

And have simple filetab.txt

Can anybody point me to the right dir?