Sub memoire()
Dim Cellule As Range
Dim LigneFin As Long
LigneFin = Sheets(" Recap").Range("A" & Rows.Count).End(xlUp).Row
For Each Cellule In Sheets(" Recap").Range("A3:A" & LigneFin)
If Cellule <> "" Then
On Error Resume Next
Sheets(Cellule.Value).[K15] = Cellule.Offset(0, 1).Value
If Err.Number = 9 Then
ThisWorkbook.Worksheets.Add
ActiveSheet.Name = Cellule.Value
Sheets(Cellule.Value).[K15] = Cellule.Offset(0, 1).Value
End If
On Error GoTo 0
End If
Next
End Sub