Dim fDir As String

    Dim wB As Workbook

    Dim wS As Worksheet

    Dim fPath As String

    Dim sPath As String

    fPath = "C:\Users\ms-off1\Desktop\temp\"

    sPath = "C:\Users\ms-off1\Desktop\temp\"

    fDir = Dir(fPath)

    Do While (fDir <> "")

        If Right(fDir, 4) = ".xls" Or Right(fDir, 5) = ".xlsx" Then

            On Error Resume Next

            Set wB = Workbooks.Open(fPath & fDir)

            'MsgBox (wB.Name)

            For Each wS In wB.Sheets

                wS.SaveAs sPath & wB.Name & ".csv", xlCSV

            Next wS

            wB.Close False

            Set wB = Nothing

        End If

        fDir = Dir

        On Error GoTo 0

    Loop

End Sub