Sub HTMLMaker()
Dim s1 As String, s2 As String, s3 As String
Dim N As Long, i As Long, filespec As String
N = Cells(Rows.Count, "A").End(xlUp).Row
s1 = "(table)(tr)(td)"
s2 = "(/td)(td)"
s3 = "(/td)(/tr)(/table)"
s1 = Replace(Replace(s1, "(", "<"), ")", ">")
s2 = Replace(Replace(s2, "(", "<"), ")", ">")
s3 = Replace(Replace(s3, "(", "<"), ")", ">")
For i = 1 To N
Close #1
Open "C:\TestFolder\File" & i & ".html" For Output As #1
Print #1, s1 & Cells(i, 1).Text & s2 & Cells(i, 2).Text & s2 & Cells(i, 3).Text & s3
Next i
Close #1
End Sub