Joel,

I think I have a problem to use ADO method for several excel files
that had already been completed ( ie budget files already submitted
from 25 profit centers (BAI) and 22 cost centers (BAII) respectively
under budget directory(dem3) with 2 folders namely BAI and BAII
folders)

Now the problem is all budget files submitted with incorrect row
header format so I need to refill up the row header under column B in
one worksheet("P+L") from every budget file and thereafter I will
create named range in that "P+L" worksheet of every budget file. Later
I will proceed to create a summary budget via data consolidation

For data consolidate function, I will use keys selection of row,
column headers and create link to data source.

I'm in puzzle to which method is the most appropriate to run this
batch of excel files for data consolidation purpose, please advise

Regards
Len