Skip macro section when file doesn't exist

[Oliversmo]

What is the easiest way to use if....else statements in an excel macro to skip sections of a macro if the file for that section isn't open or doesn't exist? An example of a section of the macro is as follows:

Windows("als.xls&quot.Activate
Cells.Find(What:="RECORD COUNT", After:=ActiveCell, LookIn:=xlValues, _
LookAt:=xlPart, SearchOrder:=xlByRows, SearchDirection:=xlNext, _
MatchCase:=False).Activate
ActiveCell.Offset(0, 1).Range("A1&quot.Select
Selection.Copy
Windows("Ckbalan2002.xls&quot.Activate
Range("AB1&quot.Select
ActiveSheet.Paste
Windows("als.xls&quot.Activate
With ActiveWindow

End With
Application.CutCopyMode = False
Cells.Find(What:="GRAND TOTAL", After:=ActiveCell, LookIn:=xlValues, _
LookAt:=xlPart, SearchOrder:=xlByRows, SearchDirection:=xlNext, _
MatchCase:=False).Activate
ActiveCell.Offset(0, 1).Range("A1&quot.Select
Selection.Copy
Windows("Ckbalan2002.xls&quot.Activate
Range("AC1&quot.Select
ActiveSheet.Paste

There are 9 possible files that could be open/exist but we only use 6 every day.