Sub Test()
'declarar variables
Dim wb As Workbook
Dim ThisSheet As Worksheet
Dim NumOfColumns As Integer
Dim RangeToCopy As Range
Dim RangeOfHeader As Range
Dim WorkbookCounter As Integer
Dim RowsInFile
'inicializar variables
Application.ScreenUpdating = False
Set ThisSheet = ThisWorkbook.ActiveSheet
NumOfColumns = ThisSheet.UsedRange.Columns.Count
WorkbookCounter = 1
'cantidad de filas por archivo
RowsInFile = 10
'copiar las cabeceras para mantenerlas en cada archivo
Set RangeOfHeader = ThisSheet.Range(ThisSheet.Cells(1, 1), ThisSheet.Cells(1,
NumOfColumns))
'partir la informacion en multiples archivos
For p = 2 To ThisSheet.UsedRange.Rows.Count Step RowsInFile - 1
Set wb = Workbooks.Add
RangeOfHeader.Copy wb.Sheets(1).Range("A1")
Set RangeToCopy = ThisSheet.Range(ThisSheet.Cells(p, 1), ThisSheet.Cells(p
+ RowsInFile - 2, NumOfColumns))
RangeToCopy.Copy wb.Sheets(1).Range("A2")
'Guardar el nuevo archivo
wb.SaveAs ThisWorkbook.Path & "\parte " & WorkbookCounter
wb.Close
'Incrementar el contador
WorkbookCounter = WorkbookCounter + 1
Next p
Application.ScreenUpdating = True
Set wb = Nothing
End Sub