Hello Mike,
You raise a valid point.

Although the number of columns may differ among workbooks the aim is to have one summary pivot report copied and pasted in a new worksheet within the master report. So if there are
30 workbooks each containing a summary pivot report the macro will have created 30 worksheets within the master balance sheet summary. All summary pivots have the exact same format with reference to where it starts A3.

thought that if the macro, while looping through the workbooks, was to to highlight and copy the entire worksheet and then paste all this in the balance sheet summary report in a newly created worksheet the problem of having a different number of columns would not be an issue, because each pivot table (summary report) would have its own worksheet tab inthe balance sheet summary report.

I hope it makes sense.

Thanks again.
Sal