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http://gb.twbts.com/index.php?topic=13181.0

Sub nn()
Dim w As Window, wb As Workbook
Set d = CreateObject("Scripting.dictionary")
For Each w In Windows
¡@ d(w.Caption) = w.Caption
Next
Sheets("new").Select
¡@¡@Rows("1:1").Select
¡@¡@Selection.Copy
If d.exists("new.xls") = False Then Workbooks.Open Filename:="D:\new.xls"
Set wb = Workbooks("new.xls")
wb.Activate
¡@¡@ActiveSheet.Range("A65536").End(xlUp).Offset(1, 0).Select
¡@
¡@¡@Selection.PasteSpecial Paste:=xlPasteValues, Operation:=xlNone, SkipBlanks _
¡@¡@:=False, Transpose:=False
¡@¡@Application.CutCopyMode = False
¡@
¡@¡@wb.Save
End Sub