Meger multiple file but header not same

[Admin]

If it's not in the first row, how we can identify that in which row the header is ?

In the meantime place these line above the error line.

Do While Application.WorksheetFunction.CountA(.Rows(1)) = 0
    .Rows(1).Delete
Loop

[rocky]

The header is in the first row of all workbook but heading is different in some of workbook.
I have pasted updated line of coding but again getting following error:-


Runt-time error '9'
subcript out of range

Below is line of error

k(n, j) = d(r, c)

If it's not in the first row, how we can identify that in which row the header is ?

In the meantime place these line above the error line.

Do While Application.WorksheetFunction.CountA(.Rows(1)) = 0
    .Rows(1).Delete
Loop