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   °±©ó  Sh.Copy after:=a.Sheets(a.Sheets.Count)
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Sub yy()
    Dim a As Workbook, f$, fn$, k%
   Dim p$, Sh As Worksheet
   Set a = ThisWorkbook
   p = "C:\AAA\"
   f = Dir(p & "*.TXT")
   Application.ScreenUpdating = False
   Do While f <> ""
     Workbooks.Open p & f
     k = 0
     For Each Sh In Worksheets
       If Not IsEmpty(Sh.UsedRange) Then
       fn = IIf(k = 0, Replace(f, ".TXT", ""), Replace(f, ".TXT", "_") & k)
       Sh.Copy after:=a.Sheets(a.Sheets.Count)
       ActiveSheet.Name = fn
       k = k + 1
       End If
     Next
     Windows(f).Close True
     f = Dir
   Loop
   Application.ScreenUpdating = True
   MsgBox "»É­±¿n.TXT ¸ê®Æ§ì¨ú¦ÜEXCEL-OK"
  Sheet1.Select
  Range("A1").Select
End Sub