百度经验查询备忘，原文链接

1. 打开需要拆分的EXCEL
2. 在任意工作表(sheet)右键，选择“查看代码”
3. 在新打开的窗口输入如下代码

Private Sub 分拆工作表()

       Dim sht As Worksheet

       Dim MyBook As Workbook

       Set MyBook = ActiveWorkbook

       For Each sht In MyBook.Sheets

           sht.Copy

           ActiveWorkbook.SaveAs Filename:=MyBook.Path & "\" & sht.Name, FileFormat:=xlOpenXMLWorkbook     '将工作簿另存为xlsx格式

           ActiveWorkbook.Close

       Next

       MsgBox "文件已经被分拆完毕!"

   End Sub

• 新版本操作方式