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Open two workbooks. In one workbook, hold down the ⌘ key and select the tabs you want to merge into the other.
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Control-click the tabs and select Move or Copy to open the Move or Copy dialog.
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Under To book, choose the destination workbook's name, and select where to put the sheets (before or after a sheet, or at the end).
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Select Create a Copy if you want to keep the original workbook intact.
Combining workbooks isn't currently possible in Excel for the web. You can, however, combine workbooks in the Excel desktop app.
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To open the desktop app, at the top of the ribbon, select Editing > Open in Desktop App.
Don't have the Excel desktop app? Try or buy Microsoft 365.