Περνάμε στις μακροεντολές VB και την τρέχουμε.
Sub DigiSpot()
  Dim wb As Workbook
  Dim ThisSheet As Worksheet
  Dim NumOfColumns As Integer
  Dim RangeToCopy As Range
  Dim WorkbookCounter As Integer
  Dim RowsInFile
  Dim Prefix As String
  Application.ScreenUpdating = False
  'Initialize data
  Set ThisSheet = ThisWorkbook.ActiveSheet
  NumOfColumns = ThisSheet.UsedRange.Columns.Count
  WorkbookCounter = 1
  RowsInFile = 100                   'Κάθε πόσες γραμμές θέλουμε να σπάσει το excel
  Prefix = "DigiSpot"                    'Όνομα αρχείου
  For p = 1 To ThisSheet.UsedRange.Rows.Count Step RowsInFile
    Set wb = Workbooks.Add
    Set RangeToCopy = ThisSheet.Range(ThisSheet.Cells(p, 1), ThisSheet.Cells(p + RowsInFile - 1, NumOfColumns))
    RangeToCopy.Copy wb.Sheets(1).Range("A1")
    wb.SaveAs ThisWorkbook.Path & "\" & Prefix & "_" & WorkbookCounter
    wb.Close
    WorkbookCounter = WorkbookCounter + 1
  Next p
  Application.ScreenUpdating = True
  Set wb = Nothing
End Sub