Sub bank_card()
i = 1
Application.ScreenUpdating = False
For f = 0 To 9
    For e = 0 To 9
        For d = 0 To 9
            For c = 0 To 9
                For b = 0 To 9
                    For a = 0 To 9
                        Cells(i, 1).Value = "1234 56" & a & b & " " & c & d & e & f & " 7890"
                        i = i + 1
                    Next a
                Next b
            Next c
        Next d
    Next e
Next f
Application.ScreenUpdating = True
End Sub

Sub bank_card()
i = 1
Application.ScreenUpdating = False
For f = 0 To 9
    For e = 0 To 9
        For d = 0 To 9
            For c = 0 To 9
                For b = 0 To 9
                    For a = 0 To 9
                        chislo = "481776" & a & b & c & d & e & f & "2826"
                        If ValidateLuhn(chislo) = True Then
                            Cells(i, 1).Value = chislo
                            i = i + 1
                         End If
                    Next a
                Next b
            Next c
        Next d
    Next e
Next f
Application.ScreenUpdating = True
End Sub

Function ValidateLuhn(ByVal oCell As String) As Boolean
Dim i As Long, j As Long, k As Long, StrTmp As String
ValidateLuhn = False
StrTmp = Replace(Replace(oCell, " ", ""), "-", "")
If IsNumeric(StrTmp) Then
  Select Case Len(StrTmp)
    Case 14: If Left(StrTmp, 1) <> 3 Then Exit Function
    Case 15 'Amex
      If Left(StrTmp, 1) <> 3 Then Exit Function
      StrTmp = "0" & StrTmp
    Case 16
      If (Left(StrTmp, 1) < 4) Or (Left(StrTmp, 1) > 6) Then Exit Function
    Case Else: Exit Function
  End Select
  For i = 1 To Len(StrTmp)
    j = Mid(StrTmp, i, 1) * (i Mod 2 + 1)
    k = k + Int(j / 10) + j Mod 10
  Next
  If k Mod 10 = 0 Then ValidateLuhn = True
End If
End Function