Sub SplitFile()
Close #1
Dim tempS, sheetName As String
Dim i As Integer

    Open "C:\Documents and Settings\KorotchenkoKA\Мои документы\Загрузки\195.211.204.80\195.211.204.80" For Input As 1

    While Not EOF(1)
    If i < 65536 Then
        i = i + 1
        Line Input #1, tempS
        Cells(i, 1) = tempS
    Else
        sheetName = "Лист " + CStr(Worksheets.Count)
        Worksheets.Add(After:=Worksheets(Worksheets.Count)).Name = sheetName
        i = 1
        Line Input #1, tempS
        Cells(i, 1) = tempS
    End If

    Wend
    Close #1
End Sub