Rename file and Create new file with new folder with macro/vba

hi,

I want to rename a file in collumn A to a new file with new folder. This column already represent the actualy file on the hardisk.
column A ----> Output
D:\01#j.txt --> D:\01\001.txt
D:\01#x.txt --> D:\01\002.txt
D:\02#b.txt --> D:\02\001.txt
D:\03#a.txt --> D:\03\001.txt
D:\03#b.txt --> D:\03\002.txt
D:\03#g.txt --> D:\03\003.txt
...

Output : making new folder exactly as i mention above.
1. the folder represent the first name of the filename
2. the namefile is a counter of how many firstname on the original filename.

thanks in advance...

So what is the issue you are facing?

I am still not able to understand your issue. Do you want the text to be renamed in your file or do you want blank files to be renamed with the data in column B?