Zählen !

Sub zaehlen3()
Dim lgRow As Long
Dim lgZiel As Long
Dim wks As Worksheet
Dim iCount As Integer
Set wks = Worksheets("Tabelle2")
lgRow = 1
lgZiel = 1
iCount = 2
Do
If Right(Cells(lgRow + 1, 1), 1) < Right(Cells(lgRow, 1), 1) Then
wks.Cells(lgZiel, 1) = "Einzelsubstrat " & lgZiel
wks.Cells(lgZiel, 2) = iCount
lgZiel = lgZiel + 1
iCount = 1
End If
iCount = iCount + 1
lgRow = lgRow + 1
Loop Until IsEmpty(Cells(lgRow, 1))
End Sub