Hello mohanraj.610,
This code will do what you want. It Starts with cell A2 on the Active Sheet. You can change this to any cell you want for your starting cell.
The macro does not overwrite the files in the destination automatically. It will ask you if you want to or not. Let me know if you want this changed to do that.
Sub CopyFolders()
Dim Cell As Range
Dim DstFolder As Variant
Dim RngBeg As Range
Dim RngEnd As Range
Dim SrcFolder As Variant
Dim Wks As Worksheet
Set Wks = ActiveSheet
Set RngBeg = Wks.Range("A2")
Set RngEnd = Wks.Cells(Rows.Count, "A").End(xlUp)
If RngEnd.Row < RngBeg.Row Then Exit Sub
With CreateObject("Shell.Application")
For Each Cell In Wks.Range(RngBeg, RngEnd)
SrcFolder = Cell
SrcFolder = IIf(Right(SrcFolder, 1) <> "\", SrcFolder & "\", SrcFolder)
Set SrcFolder = .Namespace(SrcFolder)
DstFolder = Cell.Offset(0, 1)
DstFolder = IIf(Right(DstFolder, 1) <> "\", DstFolder & "\", DstFolder)
If .Namespace(DstFolder) Is Nothing Then MkDir DstFolder
Set DstFolder = .Namespace(DstFolder)
DstFolder.CopyHere SrcFolder, 76
Next Cell
End With
End Sub