I can't seem to get this to work. I have read some of the other posts
for a similar bit of code but still can't get it to work. Can any one
help?

The error message says it is a

Run-time error '1004':
"could not be found. Check the spelling of the filename, and verify
that the file location is correct. etc, etc

The debug then highlights the bit of code I have put in my subject
heading.

What puzzels me about the message is that I am producing a list of
files from a source folder, so the spelling is as written on the file
names and not something I have typed into my list manually.