Dim fso, oFile, oFolder, oSubFolder, sFiles
Const cstrPath = "C:\Мои документы\"

Set fso = CreateObject("Scripting.FileSystemObject")
Set oFolder = fso.GetFolder(cstrPath)

For Each oFile In oFolder.Files
    sFiles = sFiles & oFile.Name & vbCrLf
Next
For Each oSubFolder In oFolder.SubFolders
    For Each oFile In oSubFolder.Files
        sFiles = sFiles & oFile.Name & vbCrLf
    Next
Next
MsgBox sFiles