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     |  | ▼まい さん: こんな方法もあります。
 
 Sub txt取込()
 Dim i    As Integer
 Dim j    As Integer
 Dim Mytxt  As String
 Dim Mystr  As String
 Dim MyRange As Range
 Dim TmpRange As Range
 Dim FileName As String
 Dim myPath As String
 Dim strDir As String
 Dim V    As Variant
 Dim sht   As Worksheet
 
 Set sht = Worksheets.Add(before:=Worksheets(1))
 sht.Name = "txtData"
 
 strDir = "C:\Temp\"
 Mytxt = Dir(strDir & "*BS.txt")
 i = 1
 Do While Mytxt <> ""
 Open strDir & Mytxt For Input As #1
 Do Until EOF(1)
 Line Input #1, Mystr
 V = Split(Mystr, ",")
 sht.Cells(i, 1).Resize(, UBound(V) + 1).Value = V
 i = i + 1
 Loop
 Close #1
 Mytxt = Dir
 Loop
 End Sub
 
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