I had to make one modification to make this work, I changed

strpath = sInitPath & Cells(lRow, "B") & "\" & Cells(lRow, "C")

to

strpath = sInitPath & Cells(lRow, "B") & "\" & Cells(lRow, "C") & "\"


One other slight problem, the cells in column C are date formatted
month/day/year
The folders are formatted as month-day-year example: 01-20-12
This cause conflict, how can the "/" in date format be substituted
with "-" in the folder name convention

Thanks
Burl_h

strfile = Dir(strpath & "\*.jpg")