Sub EnvioCorreo()
Dim OutlookapP As Object
Dim Msg As Object
Dim Pie As Object
    Dim Dire(2)     As String
    Dim x           As Long
    Dim TxtHTMLCab  As String
    Dim TxtHTMLPie  As String

    Open "C:\cabecera.txt" For Input As #1
    TxtHTMLCab = Input(3450, #1)
    Close #1
    
    Open "C:\piefirma.txt" For Input As #1
    TxtHTMLPie = Input(1432, #1)
    Close #1
    
    Dire(1) = "paco@nemo.es"
    Dire(2) = "buhonews@mvp-access.com"

    Set OutlookapP = New Outlook.Application
    For x = 1 To 2
   Set Msg = OutlookapP.CreateItem(olMailItem)
      Msg.Subject = "Esto es el asunto"
      Msg.HTMLBody = TxtHTMLCab & "<html>" & Dire(x) & "</html>" & TxtHTMLPie
      Msg.To = Dire(x)
      Msg.Attachments.Add "C:\cabecera.txt"
      Msg.Attachments.Add "C:\piefirma.txt"
      Msg.Send
    Next x
    Set Msg = Nothing
    Set OutlookapP = Nothing
    MsgBox "Fin de envio"
End Sub