VB.Net多少行代码完成多个excel合并

因为还没有做过Excel合并这样的项目，我也比较好奇，如果使用VB.Net，那么需要多少行代码。
于是有了以下代码（请自行添加对Excel 的Com引用）：

Imports Microsoft.Office.Interop
Public Class Form1
    Dim maxcount As Integer = 0
    Private Sub Button1_Click(sender As Object, e As EventArgs) Handles Button1.Click
        Dim path As String = "D:\lessons\mergexls"
        Dim files() As String = IO.Directory.GetFiles(path)
        Dim saveExcelfile As String = path & "\allexcel.xlsx"
        Dim xlsAll As New Excel.Application()
        Dim Wbook As Excel.Workbook = xlsAll.Workbooks.Add
        Dim Wsheet As Excel.Worksheet = Wbook.Worksheets.Add
        For Each singlexls As String In files
            writeExcel(singlexls, xlsAll, Wsheet)
        Next
        Wbook.SaveAs(saveExcelfile)
        xlsAll.Quit()
    End Sub
    Private Sub writeExcel(ByVal xlssinglefile As String, ByVal xlsapp As Excel.Application, ByVal allSheet As Excel.Worksheet)
        Dim Wsinglebook As Excel.Workbook = xlsapp.Workbooks.Open(xlssinglefile)
        Dim Wsinglesheet As Excel.Worksheet = Wsinglebook.Worksheets(1)
        For i As Integer = 1 To Wsinglesheet.UsedRange.Rows.Count
            maxcount += 1
            For j As Integer = 1 To Wsinglesheet.UsedRange.Columns.Count
                allSheet.Cells(maxcount, j).Value = Wsinglesheet.Cells(i, j).value
            Next
        Next
        Wsinglebook.Close()
    End Sub
End Class

28行。不过代码算是很精简了，实际操作的时候总行数应该还要多点。
最后要吐槽的是，Excel的COM组件工作起来太慢了。