procedure U_PasteFromFile(WSheet:Variant; Range:Variant; FileName:String);
var hMem  : THandle;
    hFile : THandle;
    nSize : Integer;
    P     : PChar;
begin
  hFile := FileOpen(FileName,fmOpenRead);
  try
    nSize := FileSeek(hFile, 0 , 2 );
    FileSeek(hFile, 0 , 0 );
    hMem := GlobalAlloc(GMEM_MOVEABLE+GMEM_DDESHARE, nSize+ 1 );
    try
      P := GlobalLock(hMem);
      try
        nSize := FileRead(hFile,P^,nSize); P[nSize] := # 0 ;
        OpenClipboard( 0 );
        try
          EmptyClipboard;
          SetClipBoardData(Windows.CF_TEXT, hMem);
        finally
          CloseClipBoard;
        end;
      finally
        GlobalUnLock(hMem);
      end;
    finally
      GlobalFree(hMem);
    end;
  finally
    FileClose(hFile);
  end;

  try
    WSheet.Select;
    Range.Select;
    WSheet.PasteSpecial(Windows.CF_TEXT);
    Range.Select;
  except end;

  OpenClipboard( 0 );
  try
    EmptyClipboard;
  finally
    CloseClipboard;
  end;
end;

 . . .
    WSheet := MSExcel.ActiveWorkBook.WorkSheets.Add;

    U_PasteFromFile(WSheet,WSheet.Range['A1'],sFile1);
    U_PasteFromFile(WSheet,WSheet.Range['A'+IntToStr(nPos+ 2 )],sFile2);
 . . .