thanks for the reply guys, but sadly it doesn't work.
this is what i need the batch file to do:
i need to copy the files listed in a.txt(file.aaa and file.bbb) to the folders listed in b.txt(e:\folder1 and e:\folder2).
the purpose of the batch file it to copy all files listed in a.txt to the folders listed in b.txt, and the method of copying doesn't really matters.
hope this explains. incase you guys need more explaination please let me know.