再给一段 合并 EXCEL 的代码参考吧。

程序代码:
Private Sub Command1_Click()
ExcelID.Visible = True '显示EXCEL ,如果不用显示,这里就不显示
ExcelID.Caption = "应用程序调用 Microsoft Excel" 'EXECL 标题
ExcelID.Workbooks.Open (Text1.Text) ' 打开文件
ExcelID.Worksheets.Item(1).Activate '设置第一个工作表为活动工作表
Dim 起始位置 As Long
起始位置 = CLng(InputBox("请输入起始行号", "起始行号", 4))
Dim j As Long
Dim i As Long
For j = 0 To List1.ListCount - 1
openEID.Workbooks.Open (List1.List(j)) ' 打开文件
openEID.Worksheets.Item(1).Activate '设置第一个工作表为活动工作表
For i = 1 To 79
ExcelID.Cells(起始位置 + j, 坐标(i).NEWY) = openEID.Cells(坐标(i).OLDY, 坐标(i).OLDX)
Next i
openEID.Quit
Call 进度条(j / (List1.ListCount - 1))
Next j
ExcelID.SaveWorkspace
ExcelID.Quit
End Sub

程序代码:
Call 置坐标(1, "67,3,31")
Call 置坐标(2, "66,7,30")
Call 置坐标(3, "5,3,4")
Call 置坐标(4, "6,5,4")
Call 置坐标(5, "57,5,22")
Call 置坐标(6, "4,7,3")
Call 置坐标(7, "44,7,17")
Call 置坐标(8, "33,3,14")
Call 置坐标(9, "35,7,14")
Call 置坐标(10, "34,5,14")
Call 置坐标(11, "50,3,20")
Call 置坐标(12, "65,5,30")
Call 置坐标(13, "12,5,7")
Call 置坐标(14, "59,5,23")
Call 置坐标(15, "60,3,28")
Call 置坐标(16, "9,5,6")
Call 置坐标(17, "15,5,8")
Call 置坐标(18, "17,3,9")
Call 置坐标(19, "25,3,11")
Call 置坐标(20, "27,3,12")
Call 置坐标(21, "26,5,11")
Call 置坐标(22, "62,3,29")
Call 置坐标(23, "43,5,17")
Call 置坐标(24, "64,3,30")
Call 置坐标(25, "16,7,8")
Call 置坐标(26, "3,5,3")
Call 置坐标(27, "56,3,22")
Call 置坐标(28, "41,7,16")
Call 置坐标(29, "38,7,15")
Call 置坐标(30, "24,7,10")
Call 置坐标(31, "21,5,10")
Call 置坐标(32, "18,5,9")
Call 置坐标(33, "61,7,28")
Call 置坐标(34, "70,3,27")
Call 置坐标(35, "73,4,27")
Call 置坐标(36, "76,5,27")
Call 置坐标(37, "79,6,27")
Call 置坐标(38, "82,7,27")
Call 置坐标(39, "14,3,8")
Call 置坐标(40, "36,3,15")
Call 置坐标(41, "37,5,15")
Call 置坐标(42, "69,3,26")
Call 置坐标(43, "72,4,26")
Call 置坐标(44, "75,5,26")
Call 置坐标(45, "78,6,26")
Call 置坐标(46, "81,7,26")
Call 置坐标(47, "29,7,12")
Call 置坐标(48, "51,5,20")
Call 置坐标(49, "55,7,21")
Call 置坐标(50, "7,7,4")
Call 置坐标(51, "8,3,6")
Call 置坐标(52, "40,5,16")
Call 置坐标(53, "42,3,17")
Call 置坐标(54, "39,3,16")
Call 置坐标(55, "49,5,19")
Call 置坐标(56, "58,3,23")
Call 置坐标(57, "28,5,12")
Call 置坐标(58, "30,3,13")
Call 置坐标(59, "2,3,3")
Call 置坐标(60, "45,3,18")
Call 置坐标(61, "53,3,21")
Call 置坐标(62, "52,7,20")
Call 置坐标(63, "48,3,19")
Call 置坐标(64, "47,7,18")
Call 置坐标(65, "20,3,10")
Call 置坐标(66, "10,7,6")
Call 置坐标(67, "11,3,7")
Call 置坐标(68, "46,5,18")
Call 置坐标(69, "13,7,7")
Call 置坐标(70, "63,7,29")
Call 置坐标(71, "54,5,21")
Call 置坐标(72, "19,7,9")
Call 置坐标(73, "31,5,13")
Call 置坐标(74, "32,7,13")
Call 置坐标(75, "68,3,25")
Call 置坐标(76, "71,4,25")
Call 置坐标(77, "74,5,25")
Call 置坐标(78, "77,6,25")
Call 置坐标(79, "80,7,25")
End Sub
Private Sub 置坐标(cs As Long, cs2 As String)
Dim fj() As String
fj = Split(cs2, ",")
坐标(cs).NEWY = fj(0)
坐标(cs).OLDX = fj(1)
坐标(cs).OLDY = fj(2)
End Sub