Sub test()
'activer la reference Microsoft scripting Runtime
Dim fso As Scripting.FileSystemObject
Dim chemin As String, x As Integer
Dim f1 As Folder, f2 As File
Set fso = CreateObject("Scripting.FileSystemObject")
chemin = "C:\MesDocuments\nomUtilisateur"
For Each f1 In fso.GetFolder(chemin).SubFolders
Cells(x, 1).Value = f1.Name
Cells(x, 2).Value = f1.Size
x = x + 1
For Each f2 In f1.Files
Cells(x - 1, 3).Value = f2.Name
Cells(x - 1, 4).Value = f2.Size
x = x + 1
Next f2
x = x - 1
Next f1
End Sub