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     |  | めぐ さん、こんばんわ。 
 ちょっと短くしてみました。
 変数や配列に入れて取得しておけば見失わなくてすみますよ。
 
 Excelは2000 , windowsはXP です。
 
 >マクロブック テスト用.xls
 >テキストファイルの名前
 >【301在庫.txt】
 >【センター別在庫】
 >【棚在庫】
 
 
 Sub Macro2()
 '
 ' Macro2 Macro
 ' マクロ記録日 : 2003/10/23 ユーザー名 :
 '
 Dim ws(1 To 3) As Worksheet, II As Integer
 Dim wb1 As Workbook, wb2 As Workbook
 '
 Workbooks.OpenText Filename:="D:\DATA\301在庫.txt", _
 StartRow:=1, DataType:=xlDelimited, _
 TextQualifier:=xlDoubleQuote, ConsecutiveDelimiter:=False, _
 Tab:=True, Semicolon:=False, Comma:=True, Space:=False, _
 Other:=False, FieldInfo:=Array(Array(1, 2), Array(2, 2), _
 Array(3, 2), Array(4, 2), Array(5, 1), Array(6, 1), _
 Array(7, 1), Array(8, 1), Array(9, 1), Array(10, 1), _
 Array(11, 1), Array(12, 1), Array(13, 1), Array(14, 1), _
 Array(15, 1), Array(16, 1), Array(17, 1), Array(18, 1), _
 Array(19, 1), Array(20, 1), Array(21, 1), Array(22, 1), _
 Array(23, 1), Array(24, 1), Array(25, 1), Array(26, 1), _
 Array(27, 2))
 Set ws(1) = ActiveSheet '301在庫.txt
 '
 With ws(1)
 With .UsedRange.Borders
 .LineStyle = xlContinuous
 .Weight = xlThin
 .ColorIndex = xlAutomatic
 End With
 .Rows("1:8").Insert Shift:=xlDown
 .Range("D1:AA9").NumberFormatLocal = "@"
 End With
 '↓ここがよくわからないので保留(ペースト先は301在庫.txt?)
 Set wb1 = Workbooks.Open(Filename:="D:\DATA\サイズ一覧.xls")
 Range("B2:W9").Copy
 ActiveWindow.WindowState = xlMinimized
 With ActiveWindow
 .Top = 4
 .Left = 8.5
 End With
 Range("D2").Select
 ActiveSheet.Paste
 '
 Columns("A:D").AutoFit
 Range("E10").Select
 ActiveWindow.FreezePanes = True
 '↑ここまでよくわからない。
 Workbooks.OpenText Filename:="D:\DATA\センター別在庫.txt", _
 StartRow:=1, DataType:=xlDelimited, _
 TextQualifier:=xlDoubleQuote, ConsecutiveDelimiter _
 :=False, Tab:=True, Semicolon:=False, Comma:=True, _
 Space:=False, Other:=False, FieldInfo:=Array(Array(1, 2), _
 Array(2, 2), Array(3, 2), Array(4, 2), Array(5, 1), _
 Array(6, 1), Array(7, 1))
 Set ws(2) = ActiveSheet 'センター別在庫.txt
 With ws(2)
 With .UsedRange.Borders
 .LineStyle = xlContinuous
 .Weight = xlThin
 .ColorIndex = xlAutomatic
 End With
 .Columns("A:D").AutoFit
 End With
 '
 Workbooks.OpenText Filename:="D:\DATA\棚在庫.txt", _
 StartRow:=1, DataType:=xlDelimited, TextQualifier:= _
 xlDoubleQuote, ConsecutiveDelimiter:=False, Tab:=True, _
 Semicolon:=False, Comma:=True, Space:=False, Other:=False, _
 FieldInfo:=Array(Array(1, 2), Array(2, 2), Array(3, 2), _
 Array(4, 2), Array(5, 1), Array(6, 1), Array(7, 1), _
 Array(8, 2))
 Set ws(3) = ActiveSheet '棚在庫.txt
 '
 With ws(3)
 With .UsedRange.Borders
 .LineStyle = xlContinuous
 .Weight = xlThin
 .ColorIndex = xlAutomatic
 End With
 .Columns("A:D").AutoFit
 .Columns("H").AutoFit
 End With
 '
 Set wb2 = Workbooks("テスト用.xls") 'いつ開いたの?
 Set wb3 = Workbooks.Open(Filename:="D:\DATA\301在庫.xls")
 '
 For II = 1 To 3
 ws(II).Copy before:=wb2.Sheets(II)
 ws(II).Copy before:=wb3.Sheets(II)
 With ws(II).Parent
 .Saved = True
 .Close savechanges:=False
 End With
 Next
 '
 '保存していいのかな?
 '
 'With wb2 'テスト用.xls
 '  .Save
 '  .Close savechanges:=False
 'End With
 'With wb3 '301在庫.xls
 '  .Save
 '  .Close savechanges:=False
 'End With
 '
 Erase ws
 Set wb1 = Nothing: Set wb2 = Nothing: Set wb3 = Nothing
 End Sub
 
 エラーになりますか?
 
 
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