Option Explicit
Sub ÉclaterFeuillesNouveauxClasseurs()
Dim TTit(), Client As SsGr, TRés(), Détail, L As Long, C As Long
TTit = Feuil1.[A1:I1].Value
For Each Client In Gigogne(Feuil1.[A2:I2], 2)
ReDim TRés(1 To Client.Count, 1 To 9)
L = 0
For Each Détail In Client.Co
L = L + 1
For C = 1 To 9: TRés(L, C) = Détail(C): Next C
Next Détail
Workbooks.Add
[A1:I1].Value = TTit
[A2:I2].Resize(L).Value = TRés
Next Client
End Sub