Multiple Files to Multiple Workbooks

Sub ProcessTextFiles()

Dim folderName As String, filePathName As String, FileName As String

Dim WBName As String, DSName As String

folderName = "D:\Documents\Settings\Desktop\temp\"

FileName = Dir(folderName, vbNormal)

While FileName <> ""

filePathName = folderName & FileName

Workbooks.OpenText FileName:=filePathName _

, Origin:=xlWindows, StartRow:=1, DataType:=xlDelimited, TextQualifier _

:=xlDoubleQuote, ConsecutiveDelimiter:=False, Tab:=True, Semicolon:= _

False, Comma:=True, Space:=False, Other:=False

WBName = ActiveWorkbook.Name 'use WBName to refer to the name of the current workbook

DSName = ActiveSheet.Name 'use DSName to refer to the name of the worksheet

'that was created when you opened the text file

'do whatever you need to do to the file here.

'don't forget to close the file

FileName = Dir() 'this gets the name of the next file

Wend

End Sub