Almost anything is possible. What do you mean by "merge two files"?
Do you want one large workbook containing all the worksheets from the two source workbooks?
Or do you want the individual worksheets merged in some way, maybe at the cell level? What if they both have values in the same cell? Which one do you want to keep? Or do you want them added together? Or something else?
<TABLE style="WIDTH: 238pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=314 border=0><COLGROUP><COL style="WIDTH: 62pt; mso-width-source: userset; mso-width-alt: 2998" width=82><COL style="WIDTH: 26pt; mso-width-source: userset; mso-width-alt: 1243" width=34><COL style="WIDTH: 62pt; mso-width-source: userset; mso-width-alt: 2998" width=82><COL style="WIDTH: 26pt; mso-width-source: userset; mso-width-alt: 1243" width=34><COL style="WIDTH: 62pt; mso-width-source: userset; mso-width-alt: 2998" width=82><TBODY><TR style="HEIGHT: 12.75pt" height=17><TD class=xl70 style="BORDER-RIGHT: #d4d0c8; BORDER-TOP: #d4d0c8; BORDER-LEFT: #d4d0c8; WIDTH: 62pt; BORDER-BOTTOM: #d4d0c8; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent" width=82 height=17>
Workbook 1
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Workbook 2
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Workbook 3
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1
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2
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"Merge" is a very vague word. If you tell us exactly what you want to achieve, preferably with some solid examples, then we may be able to help you.