I'm not sure I totally understand the question, but look here for some ideas:
http://www.rondebruin.nl/copy2.htm

http://www.rondebruin.nl/copy3.htm

http://www.rondebruin.nl/copy4.htm

http://www.rondebruin.nl/fso.htm

HTH,
Ryan---

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Ryan---
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"Satya Nanduri" wrote:

I have my company inventory on 15 different excel 2003 worksheet files. Is
there any way to consolidate those file and reports for each item? I do not
want the Pivot Table way. Because the structure of the worksheets is not
comfortable for that.

Satya Nanduri