Option Explicit

#Const IsLoop = False

Private fso As FileSystemObject
Private textFile As TextStream

Sub GetFiles()

    Dim drv As Drive
    Dim lRow As Long

    lRow = 0
    Set fso = New FileSystemObject
    Set textFile = fso.CreateTextFile(FileName:="files.txt", Overwrite:=True, Unicode:=False)
    
#If IsLoop Then
    With wksFiles
        .Cells.ClearContents
        For Each drv In fso.Drives
            If drv.IsReady Then
                lRow = lRow + 1
                .Cells(lRow, 1) = "Drive " & drv.Path & "\"
                lRow = lRow + 1
                EnumerateFiles drv.Path, lRow, 2
            End If
        Next
    End With
#Else
    wksFiles.Cells.ClearContents
    EnumerateFiles "C:\", 2, 2
#End If
    
    textFile.Close
    
    Set fso = Nothing
    Set drv = Nothing
    Set textFile = Nothing
    
End Sub


Private Sub EnumerateFiles(ByVal theFolder As String, ByRef lRow As Long, ByVal lColumn As Long)
    
    Dim objFile As File
    Dim objFolder As Folder
    Dim objRootFolder As Folder
    
    Set objRootFolder = fso.GetFolder(theFolder)
    
    With wksFiles
        For Each objFolder In objRootFolder.SubFolders
            .Cells(lRow, lColumn) = objFolder.Name
            lRow = lRow + 1
        Next
        For Each objFile In objRootFolder.Files
            .Cells(lRow, lColumn) = objFile.Name
            lRow = lRow + 1
        Next
    End With
    
End Sub