Dim x as Range
Dim spn as String
spn = "Überschrift"
With Workbooks("Datei B.xls?").Sheets("???")
Set x = .Rows(1).find(spn, look at:=xlwhole)
If x is nothing then set x = .cells(1, columns.count).end(xltoleft).Offset(0, 1)
End with
Sheets("Tabelle A").Rows(1).find(spn, look at:=xlwhole).entireColumn.copy destination:=x