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Default Extracting data from multiple excel files.

Hi, I have about 200 excel files for different companies that contain the
same financial data. Eg: sales, net income etc. The companies are classified
into 4 categories A, B C and D. I want to create a report in a new worksheet
that gets me the sales data for all the Catgory A companies etc. Please tell
me what is the best way to do this. All help is appreciated.

Thanks.