Toto môžeš uložiť ako súbor s príponou VBS a ďalej si to upraviť podľa seba:

Set aShell = CreateObject("WScript.Shell")
aPath = aShell.CurrentDirectory

Set aApplication = CreateObject("Excel.Application")
Set aWorkbook = aApplication.Workbooks.Add
Set aWorksheet = aWorkbook.Worksheets(1)
Set aCell = aWorksheet.Range("A1")

For i = 1 To 3
	Set bWorkbook = aApplication.Workbooks.Open(aPath & "\soubor" & i & ".xls")
	Set bWorksheet = bWorkbook.Worksheets(1)
	aCell.Value = bWorksheet.Range("B1")
	Set aCell = aCell.Offset(1)
	bWorkbook.Close
Next

aWorkbook.SaveAs aPath & "\vysledok.xls"
aWorkbook.Close
aApplication.Quit