>>988
Sub a()
  F = "c:\data1\"  'フォルダ指定
  r = 1
  While Cells(r, 1) <> ""
    Open F & Cells(r, 1) & ".txt" For Output As #1
    Print #1, Cells(r, 2)
    Close #1
    r = r + 1
  Wend
End Sub