VBA Coding to merge different .xls files

[Aswanth]

I'm completely new to this,I literally hadn't even heard of <acronym title="visual basic for applications" style="border-width: 0px 0px 1px; border-bottom-style: dotted; border-bottom-color: rgb(0, 0, 0); cursor: help; color: rgb(51, 51, 51); background-color: rgb(250, 250, 250);">VBA</acronym> and had never looked at a macro before two days ago (but I'm learning)

I'm hoping someone can help with some code.

I am having some x .xls files in a folder and i want to merge all the file into one sheet and additionally i want to delete all the last three rows in each file.

Please help!