Hi Shazan,
I'm not clear if you're wanting to combine all the files listed in A. If you just want to open them, your code is OK except a missing "\" and possible extension
[vba]
Dim R As Range
For Each R In Range("A1", Range("A65535").End(xlUp))
Workbooks.Open ("C:\Test\" & R.Value & ".xls" )
Next R
[/vba]