メソラボ

Set FSO = CreateObject("Scripting.FileSystemObject")
file = WScript.Arguments(0)
 
With CreateObject("Excel.Application")
  Set book = .WorkBooks.Open(file)
  For Each sheet In book.WorkSheets
    sheet.Copy
    With .WorkBooks(.WorkBooks.Count)
      .SaveAs FSO.BuildPath( _
        FSO.GetParentFolderName(file), sheet.Name & ".xls")
      .Close
    End With
  Next
  book.Close
  .Quit
End With