Public Sub ListFilesInFolder(SourceFolder As Scripting.folder, IncludeSubfolders As Boolean)

    Dim fName As String
    Dim Lastrow As Long

    On Error Resume Next

    For Each FileItem In SourceFolder.Files
' display file properties
        Cells(iRow, 3).Formula = FileItem.Name
        Cells(iRow, 4).Formula = FileItem.Path
        iRow = iRow + 1 ' next row number

    Next FileItem

    Range("C17").CurrentRegion.Select
    Selection.Sort Key1:=Range("C17"), Order1:=xlAscending, Header:=xlGuess, _
    OrderCustom:=1, MatchCase:=False, Orientation:=xlTopToBottom, _
    DataOption1:=xlSortNormal

    With ActiveSheet
        Lastrow = .Cells(.Rows.Count, "B").End(xlUp).Row
        Lastrow = .Cells.Find("*", SearchOrder:=xlByRows, SearchDirection:=xlPrevious).Row
    End With

        If IncludeSubfolders Then
            For Each SubFolder In SourceFolder.SubFolders
                ListFilesInFolder SubFolder, True
                Next SubFolder
            End If
            Set FileItem = Nothing
            Set SourceFolder = Nothing
            Set FSO = Nothing

    For iRow = 17 To Lastrow
        Cells(iRow, 2).Formula = iRow - 16
        ActiveSheet.Hyperlinks.Add Anchor:=Cells(iRow, 2), Address:="", _
                                   TextToDisplay:=CStr(iRow - 16)
    Next

End Sub

ActiveSheet.Hyperlinks.Add Anchor:=Cells(iRow, 2), Address:="", _
                           TextToDisplay:=CStr(iRow - 16)

Activesheet.Hyperlinks.Add Anchor:=Cells(iRow, 2), Address:="", _
                           ScreenTip:=CStr(iRow - 16)

ActiveSheet.Hyperlinks.Add Anchor:=Cells(1, 1), Address:="", ScreenTip:=CStr(Cells(1, 1).Value)

ActiveSheet.Hyperlinks.Add Anchor:=Cells(1, 1), Address:="", TextToDisplay:=Cstr("texthaschanged")