Help import txt files with names from 2 lists

[fbogus]

I have 3 types of files that I need to import. They are named item_blah1.txt, item_blah2.txt and item_blah3.txt. A list of the 50+ "item" are maintained in another text file. What is the best way to open each group of 3 item text files and import them as worksheets into a new workbook. Note that I want to keep track of "item" to use as part of the workbook name when it is saved.

Thanks