Sub Test()
  Dim v_FSO As Object
  Dim v_File As Object
  Dim v_Folder As String

  v_Folder = "D:\_FILES\_My\SQL_Forum"
  Set v_FSO = CreateObject("Scripting.FileSystemObject")
  For Each v_File In v_FSO.GetFolder(v_Folder).Files
    If v_FSO.GetExtensionName(v_File) = "xls" Then
      Debug.Print v_File.Name
    End If
  Next
  Set v_FSO = Nothing
End Sub

Sub s_Test_2()
  Dim v_FSO As FileSystemObject
  Dim v_File As File
  Dim v_Folder As String

  v_Folder = "D:\_FILES\_My\SQL_Forum"
  Set v_FSO = New FileSystemObject
  For Each v_File In v_FSO.GetFolder(v_Folder).Files
    If v_FSO.GetExtensionName(v_File) = "xls" Then
      Debug.Print v_File.Name
    End If
  Next
  Set v_FSO = Nothing
End Sub