Excel Import Data from Multiple Cells

Recently a client asked me if I could create an Excel VBA procedure which picked up data from a file but the data came from multiple sheets and multiple cells in non sequential locations. Firstly, I thought the best method to do this would be to have a summary sheet which is hidden and simply pick this sheet up and consolidate it in the parent workbook.  However the problem was the files had already gone out and over 200 Excel files needed to be consolidated into a single workbook.

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