@Yongle

You might use:

Sub M_snb()
   sn=filter(split(createobject("wscript.shell").exec("cmd /c Dir ""C:\Documents\*.*xl*"" /b").stdout.readall,vbcrlf),"xl")

   for j=0 to ubound(sn)
     with getobject(sn(j))
    thisworkbook.sheets("taxes2007").cells(rows.count,1).end(xlup).offset(1).resize(,.sheets(1).usedrange.rows.count)=application.transpose(.sheets(1).usedrange.columns(3))
    .close 0
    end with 
   next
End Sub