根据你的要求是应该用如下语句:
Sub test()
For I = 1 To Sheets("数据").Range("B65536").End(xlUp).Row
f = Sheets("数据").Cells(I, "B").Value
Workbooks.Add
With ActiveWorkbook
Do Until .Sheets.Count >= 3
.Sheets.Add
Loop
For J = 1 To 3
k = f - J
.Sheets(J).Name = Format(k, "00000")
Next
N = Format(f, "00000")
.SaveAs "C:\Documents and Settings\thinkpad\桌面\" & N & ".xls"
.Close
End With
Next
End Sub