Sub whatever()

    Dim i As Long, a As Long
    Dim lngTopRowsToStartFrom As Long
    lngTopRowsToStartFrom = 2

    Dim objSheet As Worksheet
    Set objSheet = ActiveWorkbook.Sheets(1)

    Dim allCustomers() As String
    Dim bolInit As Boolean

    For i = lngTopRowsToStartFrom To Rows.Count

        If Trim(Range("B" & i).Value) <> "" Then

            If bolInit Then
                ReDim Preserve allCustomers(1 To UBound(allCustomers) + 1)
            Else
                ReDim allCustomers(1 To 1)
                bolInit = True
            End If

            allCustomers(UBound(allCustomers)) = Range("B" & i).Value

        End If

    Next i

    bolInit = False

    Dim uniqueCustomers() As String
    Dim bolAlreadyAdded As Boolean

    For i = 1 To UBound(allCustomers)

        If Not bolInit Then

            ReDim uniqueCustomers(1 To 1)
            uniqueCustomers(1) = allCustomers(1)
            bolInit = True

        Else

            bolAlreadyAdded = False

            For a = 1 To UBound(uniqueCustomers)

                If uniqueCustomers(a) = allCustomers(i) Then
                    bolAlreadyAdded = True
                    Exit For
                End If

            Next a

            If Not bolAlreadyAdded Then

                ReDim Preserve uniqueCustomers(1 To UBound(uniqueCustomers) + 1)
                uniqueCustomers(UBound(uniqueCustomers)) = allCustomers(i)

            End If

        End If

    Next i

    Dim objSheetToInsertAfter As Worksheet
    Dim objNewInsertedSheet As Worksheet
    Set objSheetToInsertAfter = objSheet

    Dim strSafeSheetName As String
    For i = 1 To UBound(uniqueCustomers)
        Set objNewInsertedSheet = ActiveWorkbook.Sheets.Add(, objSheetToInsertAfter)

        strSafeSheetName = Replace(uniqueCustomers(i), "/", "")
        strSafeSheetName = Replace(strSafeSheetName, "*", "")

        objNewInsertedSheet.Name = strSafeSheetName
        Set objSheetToInsertAfter = objNewInsertedSheet
        'MsgBox "inserting new sheet: " & vbCrLf & uniqueCustomers(i)
    Next i

    objSheet.Activate

End Sub