I searched and this seemed a topic that came up a lot, but as I'm a
complete newbie at macros I couldn't quite grasp what changes I needed
to make in order to adapt a macro such as Pearson's for my use.

What I have...a folder with 50 or so files that I currently open one
by one with the text import wizard.
What I need to do...I need to open each of those files with tab &
space delimiters, copy certain contents (always cell C32 to the end of
the data in column C), and paste it in a new workbook. Each
subsequent set of copied data would be pasted in the next column in
the new workbook.

I tried recording a macro as I imported one of these files, copied the
desired cell range, and pasted it in a new workbook, but that's as far
as I got. Here is the code for what I've done so far:

Sub Macro2()
'
' Macro2 Macro
'

'
ChDir _
"TestDiretory"
Workbooks.OpenText Filename:= _
"TestDirectory/TestFile" _
, Origin:=437, StartRow:=1, DataType:=xlDelimited,
TextQualifier:= _
xlDoubleQuote, ConsecutiveDelimiter:=True, Tab:=True,
Semicolon:=False, _
Comma:=False, Space:=True, Other:=False,
FieldInfo:=Array(Array(1, 1), _
Array(2, 1), Array(3, 1), Array(4, 1), Array(5, 1)),
TrailingMinusNumbers:=True
Range("C32").Select
Range(Selection, Selection.End(xlDown)).Select
Selection.Copy
Workbooks.Add
ActiveSheet.Paste
End Sub

Thoughts on what to do next? First, I need it to open all the folders
in a given directory and second I need it to paste each copied column
of data into the next column over in the new workbook. Thank you
greatly for any help you can provide and for having patience with such
a novice.