On Error Resume Next
fileNum = 3
Max =0 : ReDim ar(fileNum)
Set fso = CreateObject("Scripting.FileSystemObject")

For i = 1 to fileNum
        Set f = fso.OpenTextFile("d:\00\" & Right("00" & i, 3) & ""& ".txt")
        ar(i) = Split(RegEx(f.ReadAll), vbCrLf)
        If UBound(ar(i)) > Max Then Max = UBound(ar(i))
        f.Close : Set f = Nothing
Next

For i = 0 to Max
        s = ""
        For j = 1 to fileNum
                s = s & "	" & ar(j)(i)
        Next
        fso.OpenTextFile("d:\00\all.txt", 8, true).WriteLine Mid(s, 2)
Next

'MsgBox "OK"

Function RegEx(txt)
        Set re = New RegExp
        re.Pattern = "^(\s*\n)+|(\s*\n)+$"
        re.Global = true
        txt = re.Replace(txt, "")
        re.Pattern = "(\s*\n)+"
        RegEx = re.Replace(txt, vbCrLf)
End Function
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