Sub testGoVazy()
Dim c As Range
Set c = Range("A1")
Do While c <> ""
If c.Row = 1 Then
Sheets.Add After:=Sheets(Sheets.Count): ActiveSheet.Name = c
Else
If c <> c(0, 1) Then Sheets.Add After:=Sheets(Sheets.Count): ActiveSheet.Name = c
End If
c.Resize(1, 3).Copy Sheets(c.Text).Range("A65536").End(xlUp).Offset(1, 0)
Set c = c(2, 1)
Loop
End SUb