I agree wholeheartedly with the previous comment on how to ask a question. However, what you are asking here is sort of interesting to me, so I want to ask some questions about your question, so to speak.

• The xml files are located in various directories of the program that generates them?
• When you refer to directory, are you referring to a file named 'directory.xml', or a directory that contains some otherwise named xml file(s)?
• Making a wild guess here: you want to take multiple xml files generated by a spreadsheet program and concatenate all the worksheets contained in each workbook of the original spreadsheet files into one workbook file?

Lets assume that last is true. I think perhaps XML::Twig might help you do what you want. On the other hand, it should not be too tough to simply open each xml file, grab everything between <worksheet> and the </workbook> and plop it in a new file either. But that depends on what you want to do, which you really do need to clarify...
Best of luck.. :-)

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