creating folders and subfolders

Hi,

How can I create folders and Subfolders in windows from an excel list. The sub folders all contain different folders.

Example:
column A contains subfolders and column b contains locations. I need the subfolders only to go into the location for that subfolder. example below

test 1 dublin
maintainance dublin
help dublin
pottery france
sailing france

thanks.

thanks for the reply, I can create a list of folders and subfolders from excel already but the problem is each folder contains all the subfolders.
I need each folder only to contain the subfolders associated with that folder,

Exampe: only folders associated with dublin go into dublin, etc by location.

Column A Column B
Dublin Test 1
Dublin Test 2
Dublin Test 3
London Compliance
London Applications

Right now I have the below code, it inserts all folders without duplicates from column a but it inserts all subfolders under each folder from column a.
I need to only insert test1,2,3 into dublin. compliance and applications into london. I have a long list of 362. is there a quick way to do this or just copy and paste.

Sub CreateDirs()
Dim R As Range, R2 As Range
Dim RootFolder As String
RootFolder = "C:\test3" '<<< CHANGE 1

For Each R In Range("A1:A32") '<<< CHANGE 2
For Each R2 In Range("B1:B362") '<<< CHANGE 3
If Len(R.Text) > 0 Then
On Error Resume Next
MkDir RootFolder & "\" & R.Text
MkDir RootFolder & "\" & R.Text & "\" & R2.Text
On Error GoTo 0
End If
Next R2
Next R
End Sub

thank you soo much, that worked. It just saved me soo much time.