copy or remove particular count of records and pasting in another excel workbook

OK, maybe this:

Option Explicit

Sub sCopyEMailAddresses()

Dim lLR As Long
Dim sHowMany As String
Dim lHowMany As Long

sHowMany = InputBox("Please enter the maximum number of EMail addresses to be copied", _
                    "Maximum EMail Addresses", _
                    3)

If Trim(sHowMany) = "" Or sHowMany = "0" Then Exit Sub

lHowMany = sHowMany

Application.ScreenUpdating = False

' using sheet1 ...
With Sheet1     ' original file
    ' determine how many rows of data (based on column A)
    lLR = .Range("A" & .Rows.Count).End(xlUp).Row
    ' add helper formula in column C
    .Range("D2:D" & lLR).Formula = _
        "=COUNTIF($A$2:$A2,$A2)"
    ' filter the records
    With .Range("$A$1:$D$" & lLR)
        .AutoFilter
        .AutoFilter _
            Field:=4, _
            Criteria1:="<=" & lHowMany
    End With
End With

' prepare sheet2 ...
With Sheet2     ' required records
    ' clear existing data
    .Cells.Delete
End With

' back on sheet1 ...
With Sheet1     ' original file
    ' copy visble cells in columns A and B to sheet2
    With .Range("$A$1:$C$" & lLR)
        .SpecialCells(xlCellTypeVisible).Copy _
            Sheet2.Range("A1")
        ' switch off the filter
        .AutoFilter
        ' remove the helper column
        .Range("D1").EntireColumn.Delete
    End With
End With

' and back on sheet2 ...
With Sheet2     ' required records
    ' make the columns the right width
    .Range("A1:C1").EntireColumn.AutoFit
End With

Application.ScreenUpdating = True

End Sub

Regards, TMS