At present I have three excel files, say 1, 2 &3 each with a tab relating to
a cost centre, say A, B & C as follows:

1
A B C

2
A B C

3
A B C

What I would like to do is change the split so that I have a workbook for
each cost centre containing the sheet from each file such as:

A
1 2 3

B
1 2 3

C
1 2 3.

Please can you someone advise if there is an automated way I can do this or
else point me in the right direction? I think the hardest part might be to
match the right cost centre to each new sheet? Also the number of cost
centres varies over time.

Many thanks.