Need some conceptual help

[JMvVliet]

I think you should take a look at working with Excel automation:

Like this (code is absolutely not correct, but it gives you an idea, my VB install is damaged :-( ):

Dim exc as new Excel.Application
Dim Files as long, fil as long, i as long
 
i = 1
fil = 1
Files = [number_of_files]
 
exc.AddNew"test.xls"
 
for each fil in Files
exc.rows(i).value = fil.data
i = i + 1
next

Hope this will help.