Private Declare PtrSafe Function OemToChar Lib "user32" Alias "OemToCharA" (ByVal lpszSrc As String, ByVal lpszDst As String) As Long
Sub TestDir()
Dim F, sn, res As String
F = "d:\dev\office\excel"
res = CreateObject("wscript.shell").exec("cmd /c dir """ & F & """ /a:-d /b").StdOut.ReadAll
OemToChar res, res
sn = Split(res, vbCrLf)
End Sub