I have found a code while googling but works only in source folder only . It does not look in sub folders.

c:\\test\\folder\folder1

c:\\test\\folder\
c:\\test\\folder\folder2/folder3

Can any one assist to modify for code to search for all excel extensions xl*

Sub CopyExcelFilesOnly()
Dim MyFSO As FileSystemObject
Dim MyFile As File
Dim SourceFolder As String
Dim DestinationFolder As String
Dim MyFolder As Folder
Dim MySubFolder As Folder

SourceFolder = "C:\test"
DestinationFolder = "C:\all"

Set MyFSO = New Scripting.FileSystemObject
Set MyFolder = MyFSO.GetFolder(SourceFolder)

For Each MyFile In MyFolder.Files
    If MyFSO.GetExtensionName(MyFile) = "xlsx" Then
        MyFSO.CopyFile Source:=MyFSO.GetFile(MyFile), _
        Destination:=DestinationFolder & "\" & MyFile.Name, Overwritefiles:=False
    End If
Next MyFile

End Sub