Create multiple workbooks with multiple sheets from a list

if i understand you correctly,

Sub myTest()
    Dim i As Integer, n As Integer
    Dim wsht As Worksheet
    Dim wbk As Workbook
    Dim bottomB As Long
    Dim bottomC As Long
    Dim fpath As String
    fpath = "C:\Users\pad71381\Documents\newPhots" ' change the path name
    If Not Right(fpath, 1) = "\" Then fpath = fpath & "\"
    Set wsht = Worksheets("somesheet") 'change the sheet name
    bottomB = wsht.Cells(Rows.Count, 2).End(xlUp).Row
    bottomC = wsht.Cells(Rows.Count, 3).End(xlUp).Row
    For i = 2 To bottomB
        If wsht.Cells(i, 2) > "" Then
            Set wbk = Workbooks.Add
            For n = 2 To bottomC
                With wbk
                    .Sheets.Add(after:=Sheets(Sheets.Count)).Name = wsht.Cells(n, 3)
                End With
            Next n
        End If
        wbk.SaveAs fpath & wsht.Cells(i, 2)
        wbk.Close
    Next i
End Sub

try this code and tell me this is waht you asked for?

Option Explicit

Sub myTest()
    Dim i As Integer, n As Integer
    Dim wSht As Worksheet
    Dim Wbk As Workbook
    Dim bottomB As Long
    Dim bottomC As Long
    Dim fPath As String
    Dim myObj As Object
    fPath = "C:\Users\pad71381\Documents\newPhots" ' change the path name
    If Not Right(fPath, 1) = "\" Then fPath = fPath & "\"
    Set wSht = ThisWorkbook.Worksheets("Sheet1") 'change the sheet name
    bottomB = wSht.Cells(Rows.Count, 2).End(xlUp).Row
    bottomC = wSht.Cells(Rows.Count, 3).End(xlUp).Row
    Application.ScreenUpdating = False
    Application.DisplayAlerts = False
    For i = 2 To bottomB
        If wSht.Cells(i, 2) <> "" Then
            Set Wbk = Workbooks.Add
            For n = 2 To bottomC
                With Wbk
                    If wSht.Cells(n, 3) <> "" Then
                        If Not Evaluate("ISREF('" & wSht.Cells(n, 3) & "'!A1)") Then
                            .Sheets.Add(after:=Sheets(Sheets.Count)).Name = wSht.Cells(n, 3)
                        End If
                    End If
                End With
            Next n
        End If
        Set myObj = CreateObject("Scripting.FileSystemObject")
        If myObj.FileExists(fPath & wSht.Cells(i, 2) & ".xlsx") = True Then
            If MsgBox("There is Workbook already open" & vbCrLf & "Do you want Replace Exists one Click Yes" & _
                vbCrLf & "To Abort Action Click No", vbYesNo) = vbYes Then
                Wbk.SaveAs fPath & wSht.Cells(i, 2)
                Wbk.Close
            Else
                Wbk.Close False
                Exit For
            End If
        Else
            Wbk.SaveAs fPath & wSht.Cells(i, 2)
            Wbk.Close
        End If
    Next i
    Application.ScreenUpdating = True
    Application.DisplayAlerts = True
    Set myObj = Nothing
End Sub

ok i think i understand you wrongly, can you post sample workbook with sample data with explanation.

sampledata.xlsx

Note: This is not the exact data, but the structure is the same

I want to create several workbooks with names listed starting in B2, and in each workbook have the list of sheets in starting in C2.

In this example, a workbook with manufacturer will have sheets for each model listed accordingly.
Does this help?

Edit: I realize the vagueness in my original question. To help clarify further in the sampledata Workbook named AAA will have sheets 110-133, BBB has sheets 201-226, CCC has 300-306, DDD has 444-485