Sub SQLVariante()
Dim rs As Object
Dim vRet As Variant
Dim vItem As Variant
Dim wksItem As Excel.Worksheet
With CreateObject("ADODB.Recordset")
.Open "SELECT DISTINCT [Spediteur] FROM `_datenblatt$`", "Provider=Microsoft.ACE.OLEDB.12.0;Data Source=" & ThisWorkbook.FullName & ";Extended Properties=""Excel 12.0 Xml"""
vRet = Application.Transpose(.getrows)
.Close
vRet = Application.Transpose(vRet)
End With
Set rs = CreateObject("ADODB.Recordset")
With rs
For Each vItem In vRet
.Open "SELECT [Spediteur], [Daten] FROM `_datenblatt$` WHERE [Spediteur]='" & vItem & "'", "Provider=Microsoft.ACE.OLEDB.12.0;Data Source=" & ThisWorkbook.FullName & ";Extended Properties=""Excel 12.0 Xml"""
Set wksItem = ThisWorkbook.Worksheets.Add(After:=ThisWorkbook.Worksheets(ThisWorkbook.Worksheets.Count))
wksItem.Name = vItem
wksItem.Range("A2").CopyFromRecordset rs
.Close
Next
End With
End Sub