Sub Test()
Dim sDossier$, Chem$, STst$, i&, J&, Cpt&
Chem = ThisWorkbook.Path
sDossier = Chem & "\" & "Clients"
If Dir(sDossier, vbDirectory) = "" Then MkDir sDossier
With Sheets("testconversion1")'Changer le nom de la feuille
For i = 1 To .Cells(.Rows.Count, 1).End(3).Row
sDossier = Chem & "\" & "Clients"
For J = 1 To 2 '.Cells(1, .Columns.Count).End(1).Column
sDossier = sDossier & "\" & .Cells(i, J)
If Dir(sDossier, vbDirectory) = "" Then MkDir sDossier
Next J
STst = sDossier
For J = 3 To .Cells(1, .Columns.Count).End(1).Column
sDossier = STst & "\" & .Cells(i, J)
If Dir(sDossier, vbDirectory) = "" Then MkDir sDossier
Next J
Next i
End With
End Su