One way:
Sub foo()
Dim d As String
d = Range("A1").Text
If Dir(d, vbDirectory) < "" Then
MsgBox d & " already exists", , "Error"
Else
MkDir d
End If
End Sub

DoooWhat wrote:
I would like to create a folder using the values in a specific cell on
a worksheet. Let's say, for instance, that the value of A1 is: C:
\Reports\2007-09-18

The 'Reports' directory MAY OR MAY NOT already have a '2007-09-18'
folder. I would like the code to be conditional, in that it will
create the folder if it does not exist, otherwise don't do anything.
Any help is much appreciated.

Thanks.

Kevin