Split Data of column into multiple

Hello

I want to split data of attached excel file into Multiple workbooks with Macro based on ITEM1 records (unique records - 27 Unique items are available)
All the data is available in Data Sheet and as a sample Expected Result of "B" is available in result sheets

Steps are as under
Step1: First Filter B in Item2 and Paste on New Excel File and it will be saved with the name of B
Step2: Now Filter B in Item1 and Exclude B from Item2 and Paste Filtered Data without header in Newly Created Workbook with the Name of B
Step3: If Nothing found in Step 2 - Item2 after excluding then Ignore the Error and split the other

Alternate Approach
If the things cant be done like this for unique records split then We can set a cell where we input a item and the data split based upon that criteria but all the steps will remain same as available above

EDIT:
Sample Data 2 is available in post#14 and its the same data but the difference is column C and D have numbers instead if Text

Instead of a VBA solution, here is a Power Query Solution. You can select the letter you wish to filter on by selecting and then clicking on Refresh All

Thanks Alan, but I want to use vba , no doubt power query is powerful option
I checked the attached power query solution which is not as expected as it should be for example for B there are 299 records but as per your solution here is 298
and further I checked it with criteria T and again not matching

Ok. Good Luck. But i don't understand your comment about T. I got 261 results. Case Sensitive????

I managed to change the code as per my original data and it is not working because data is numbers and in example I showed the alphabates , earlier your code was working fine but as I change the sample data with numbers in column c and d it stopped working

Why would you provide sample data that contains text values when you know that the real data contains numbers? That's really careless on your part and is tantamount to wasting your helpers' time.

Please make an effort to provide realistic sample data in future and don't shift the goalposts in this way. Members craft solutions based on what you tell them: they cannot account for what they don't know.

I agree with you but there was 2 sanrios/situation based on same data, for sample data 1 it is working fine , as I tried it with sample data 2 which has numbers it is not working , and yes I did not shared the sample data 2 bacause I thought both data are same just the difference is alphabates n numbers

But text values and numerical values are COMPLETELY DIFFERENT.

At the very least you should have advised at the outset that the solution would need to cope with either text or numbers in those columns.

Please try to give this sort of information at the outset in future. Thanks.

Thank you i will mention it in future as I understand it now
anyways I am posting the sample data 2 Might be I get helped

Yes, I think you need to post a new set of sample data.

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