Sub Merge2MultiSheets()
Dim wbDst As Workbook
Dim wbSrc As Workbook
Dim wsSrc As Worksheet
Dim MyPath As String
Dim strFilename As String
Application.DisplayAlerts = False
Application.EnableEvents = False
Application.ScreenUpdating = False
MyPath = "C:\Path" ' change to suit
Set wbDst = Workbooks.Add(xlWBATWorksheet)
strFilename = Dir(MyPath & "\*.xlsx", vbNormal)
If Len(strFilename) = 0 Then Exit Sub
Do Until strFilename = ""
Set wbSrc = Workbooks.Open(Filename:=MyPath & "\" & strFilename)
Set wsSrc = wbSrc.Worksheets(1)
wsSrc.Copy After:=wbDst.Worksheets(wbDst.Worksheets.Count)
wbSrc.Close False
strFilename = Dir()
Loop
wbDst.Worksheets(1).Delete
Application.DisplayAlerts = True
Application.EnableEvents = True
Application.ScreenUpdating = True
End Sub