Sub Creer_Dossiers()
Const Racine = "C:\Users\li472956\Documents\Nouvelle arborescence"
Dim TDos() As String, TDon(), L&, C%
TDon = ActiveSheet.[A1].CurrentRegion.Value
ReDim TDos(1 To UBound(TDon, 2))
For L = 2 To UBound(TDon, 1)
ChDrive Racine: ChDir Racine
For C = 1 To UBound(TDon, 2)
If Not IsEmpty(TDon(L, C)) Then TDos(C) = TDon(L, C)
If TDos(C) <> "" Then
On Error Resume Next
ChDir TDos(C)
If Err Then Err.Clear: MkDir TDos(C): ChDir TDos(C)
On Error GoTo 0
End If
Next C, L
End Sub