Using applescript/automator to import and categorise multiple .txt files

Hello all,

I wonder is anyone can offer me some advice on the best approach to importing multiple text files into excel. I've searched excel specific forums, but it seems that the macro's that work on windows wont work on my mac.

Basically, I am trying to find a way of importing multiple comma delimanted text files into an excel workbook. If it is possible, it would also be great to automatically compute the data into summarised variables (e.g., the data is multiple reaction time trials [220 to be precise] and I would like to create cells within excel with the mean scores from groups of the trials [A1 to A20, A21 to A40, A41 to A80 etc.]) within a seperate sheet (at present I am importing the text files one by one, performing the calculations, before copying and paste special into a summary sheet).

I have put an example of the file in dropbox (https://www.dropbox.com/s/9y6valpkzsq8kgz/Example%20workbook.xlsx) to give anyone who is willing to help a better idea of what I mean.

Thanks in advance.

John