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     |  | こんにちは 
 各ファイルの「Sheet1」のC24を抽出すると決め打ちして、
 
 Sub test()
 Dim mShell  As Object
 Dim mFol   As Object
 Dim FolPath  As String
 Dim fso    As Object
 Dim mF    As Object
 Dim f     As Object
 Dim i     As Long
 Dim sSh    As Worksheet
 
 Set sSh = ThisWorkbook.Worksheets("Sheet1")
 
 Set mShell = CreateObject("Shell.Application")
 Set mFol = mShell _
 .BrowseForFolder(0, "フォルダを選択して下さい", 0)
 If mFol Is Nothing Then Exit Sub
 FolPath = mFol.Items().Item().Path
 Set mFol = Nothing
 Set mShell = Nothing
 
 With Application
 .ScreenUpdating = False
 Set fso = CreateObject("Scripting.FileSystemObject")
 Set mF = fso.GetFolder(FolPath).Files
 i = 1
 On Error Resume Next
 For Each f In mF
 If StrConv(fso.GetExtensionName(f.Name), vbLowerCase) = "xls" Then
 sSh.Cells(i, 1) = Left(f.Name, Len(f.Name) - 4)
 sSh.Cells(i, 2) = Application.ExecuteExcel4Macro( _
 "'" & FolPath & "\[" & f.Name & "]Sheet1'!R24C3")
 i = i + 1
 End If
 Next
 .ScreenUpdating = True
 End With
 Set fso = Nothing
 Set mF = Nothing
 End Sub
 
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