Sub link()
    Dim num, sheetname
    
    Worksheets(1).Select
    
    num = WorksheetFunction.CountA(Columns("c:c"))
    'MsgBox num
    
    For i = 2 To num
        '把第一個sheet中第3列第i行單元格的值賦值給sheetname，作為後面建立sheet時的名稱
        sheetname = Sheets(1).Cells(i, 3)
        
        '用單元格的值作為sheet名建立sheet
 

        On Error Resume Next
        Worksheets.Add(after:=Worksheets(Worksheets.Count)).Name = sheetname
        
        '在新建的sheet中，給A1單元格輸入“返回”字串
        Sheets(sheetname).Cells(1, 1) = "返回"
        
        '將新建的sheet中，返回字串所在單元格建立連結，連結地址是第一個sheet中第3列，第i行單元格
        Sheets(sheetname).Hyperlinks.Add Anchor:=Sheets(sheetname).Cells(1
 
, 1), Address:="", SubAddress:= _
        "彙總!C" & i
        
        'MsgBox """" & sheetname & "!A2"""
        'MsgBox Sheets(1).Cells(i, 3)
        
        '在第一個sheet中第3列，第i行新增連結，連結地址是第i個sheet的A1單元格
        Sheets(1).Hyperlinks.Add Anchor:=Sheets(1).Cells(i, 3), Address:="", SubAddress:=sheetname & "
 
!A1"
                
    Next
        
End Sub