一行ごとに1テキストファイルに書き出す。

https://tamakisono.blogspot.jp/2010/12/11.html
フォルダは作っておく。

Sub ColumnOut2Text()
Dim i As Long
Dim j As Long
Dim Fno As Integer
Dim OutColumn As String
　 Const myPath As String = "C:\txt\"
With Worksheets("Sheet1")
For i = 2 To .Cells(Rows.Count, 1).End(xlUp).Row
　Fno = FreeFile()
　Open myPath & .Cells(i, 1).Value & ".txt" For Output As #Fno
　For j = 1 To .Cells(1, Columns.Count).End(xlToLeft).Column
　　OutColumn = .Cells(1, j).Value & Chr(13) & .Cells(i, j).Value & Chr(13)
　 Print #Fno, OutColumn
　Next j
　OutColumn = Empty
　Close #Fno
Next i
End With
　Beep
End Sub