Hi

there are two With Statement , so you require two End With....

So you require one more End With... that should be placed before second with


With Windows("file 1.xls")
    Range("E2").Copy
    Windows("file 2.xls").Range("B3").PasteSpecial Paste:=xlPasteValues, Operation:=xlNone, SkipBlanks _
        :=False, Transpose:=False

end with


With Windows("file 1.xls")
    Range("E3").Copy
    Windows("file 2.xls").Range("C3").PasteSpecial Paste:=xlPasteValues, Operation:=xlNone, SkipBlanks _
        :=False, Transpose:=False
Windows("file 2.xls").Activate
    Rows("3:3").Select
    Application.CutCopyMode = False
    Selection.Insert Shift:=xlDown
Windows("file 1.xls").Activate
    Range("C9").Select

End With

End Sub