將待合併的excel放到同一目錄，右鍵sheet檢視程式碼，插入如下程式碼（不用新建excel再插入）

Sub Books2Sheets()    '定義對話方塊變數

Dim fd As FileDialog
Set fd = Application.FileDialog(msoFileDialogFilePicker) '新建一個工作簿
Dim newwb As Workbook
Set newwb = Workbooks.Add
With fd
If .Show = -1 Then '定義單個檔案變數
Dim vrtSelectedItem As Variant '定義迴圈變數
Dim
 
 i As Integer
i = 1  '開始檔案檢索
For Each vrtSelectedItem In .SelectedItems  '開啟被合併工作簿
Dim tempwb As Workbook
Set tempwb = Workbooks.Open(vrtSelectedItem)  '複製工作表
tempwb.Worksheets(1).Copy Before:=newwb.Worksheets(i)  '把新工作簿的工作表名字改成被複制工作簿檔名，這兒應用於xls檔案，即Excel97-2003的檔案，如果是Excel2007，需要改成xlsx
newwb.Worksheets(i).Name = VBA.Replace(tempwb.Name, "
 
.xlsx", "") '關閉被合併工作簿
tempwb.Close SaveChanges:=False
i = i + 1
Next vrtSelectedItem
End If
End With
Set fd = Nothing
MsgBox "已將多個檔案合併完畢！", vbInformation, "提示"
End Sub

參考https://jingyan.baidu.com/article/6181c3e0bd6274152ef1531e.html