Уважаемый друг! А мы мсдн иногда почитываем :)) ? Вот что там написано:

RmDir Statement

Removes an existing directory or folder.

Syntax

RmDir path

The required path argument is a string expression that identifies the directory or folder to be removed. The path may include the drive. If no drive is specified, RmDir removes the directory or folder on the current drive.

Remarks

An error occurs if you try to use RmDir on a directory or folder containing files. Use the Kill statement to delete all files before attempting to remove a directory or folder.