Sub import()
Dim sFich As String, sFeuil As String, sRep As String, sAdress As String
sFich = Range("CODESAL")
sFeuil = "Feuil1" 'à adapter
sRep = "C:\TOPVER\PAIE\HISTORIQUE\" 'a adapter
For i = 1 To 40
sAdress = Cells(1, i).Address(ReferenceStyle:=xlR1C1) 'à adapter
Cells(3, i) = Application.ExecuteExcel4Macro("'" & sRep & "[" & sFich & ".xls]" & sFeuil & "'!" & sAdress)
Next
End Sub