Sub test()
Dim I As Integer, R As Range
Set R = Sheets("Coûts").Range("A1").CurrentRegion
For I = 2 To R.Rows.Count
If Not OngletExiste(R(I, 1)) Then
With Sheets.Add
.Name = R(I, 1)
.Cells(1, 2) = "Numéro"
.Cells(1, 3) = R(I, 1)
End With
End If
Next
End Sub
Function OngletExiste(S As String) As Boolean
Dim Sh As Worksheet
For Each Sh In ThisWorkbook.Sheets
OngletExiste= UCase(Sh.Name) = UCase(S)
If OngletExisteThen Exit Function
Next
End Function