To split an Excel sheet into multiple sheets using VBA (Visual Basic for Applications), we can use the following code as a starting point. This code assumes that we want to split the data in the active sheet based on a specific column value into separate sheets.

Sub SplitSheet()
    Dim Rng         As Range
    Dim xRow        As Range
    Dim SplitRow    As Integer
    Dim xSheet      As Worksheet
    On Error Resume Next
    xTitleId = "ExcelSplit"
    Set Rng = Application.Selection
    Set Rng = Application.InputBox("Range", xTitleId, Rng.Address, Type:=8)
    SplitRow = Application.InputBox("Row Number Split", xTitleId, 5, Type:=1)
    Set xSheet = Rng.Parent
    Set xRow = Rng.Rows(1)
    Application.ScreenUpdating = FALSE
    For i = 1 To Rng.Rows.Count Step SplitRow
        resizeCount = SplitRow
        If (Rng.Rows.Count - xRow.Row + 1) < SplitRow Then resizeCount = Rng.Rows.Count - xRow.Row + 1
        xRow.Resize(resizeCount).Copy
        Application.Worksheets.Add after:=Application.Worksheets(Application.Worksheets.Count)
        Application.ActiveSheet.Range("A1").PasteSpecial
        Set xRow = xRow.Offset(SplitRow)
    Next
    Application.CutCopyMode = FALSE
    Application.ScreenUpdating = TRUE
End Sub