I would do like this
Sub test()
    Dim myDir As String, fn As String, t As Long, x
    With Application.FileDialog(msoFileDialogFolderPicker)
        If .Show Then myDir = .SelectedItems(1) & "\"
    End With
    If myDir = "" Then Exit Sub
    fn = Dir(myDir & "*.txt")
    Do While fn <> ""
        If FileLen(myDir & fn) Then
            x = Split(CreateObject("Scripting.FileSystemObject") _
            .OpenTextFile(myDir & fn).ReadAll, vbNewLine)
            t = t + 1
            Cells(1, t).Value = fn
            Cells(2, t).Resize(UBound(x) + 1).Value = Application.Transpose(x)
        End If
        fn = Dir
    Loop
End Sub