How can i write a line from an excel file to a matrix

I have 31 excel files and i want to read a specific line of each file (actually 24 cells of each file) and create a matrix with two lines and 24x31 coloumns. The first line will be the counter (1,2,3,...744) and the second line will be the value that i take from each cell of the excell files. I have managed to create a loop to read the values that i want but i cannot find a way to create the matrix. This is what i have done so far.:

ignore the "=" on line 13.

Answer 1

[Spyros Kapa]

It's ok i found a way to do it!! (it was quite simple actually but i am totally new in programming)!

[Spyros Kapa]

*finalmatrix(1,k)=v_2(i,j)