Sir thanks for the reply and concern... Well I already solve the problem and found out that the problem is cause of by one just one line of code...

Program Flow:
1. cmdbutton click
2. program produce .bat file from the result of some source
3. program execute .bat file
4. program wait for the .bat file to finish
5. program open .csv file that produce by the .bat
6. program make .xls files by combining 2 .csv files
7. etc....

Problem:
1. .bat file is produced and the content is ok but cant open by the program properly.

Reason:
1. Forgot to close the .bat file that the program created before it is used.

.... Well the task that I want for my program to do can already be done by my program but some of the people who see the program work still think that it is slow and consume a lot of memory any suggestion you guys can recommend for improvement?

I will try to post the actual code….