dim wk as worksheet dim i as integer set wk=worksheets("sheet1") do while len(wk.cells(i,1))>0 listbox1.add wk.cells(i,1) i=i+1 loop worksheets.add ,,1 set wk=worksheets("sheet2") i=1 do while i<=listbox1.listcount wk.cells(i,listbox1.list(i-1)) i=i+1 loop wk.saveas "c:\abc.xls"