Sub FindTwoThenAddOne()

Dim Rng As Range
Dim Rng2 As Range
Dim Ws3 As Worksheet

Set Rng = ActiveWorkbook.Worksheets(1).Range("A1")
Set Rng2 = ActiveWorkbook.Worksheets(2).Range("A1")

If Rng = Rng2 Then
Set Ws3 = Worksheets.Add(after:=Worksheets(Worksheets.Count) )
Ws3.Range("A1") = Rng
End If

End Sub