ok risolto grazie
Dim Folderspec As String
Dim x As String
Folderspec = "C:\Programmi\IMGView\CDROM\WindowsImage\"
Dim fs, f, f1, s, sf, d
Set fs = CreateObject("Scripting.FileSystemObject")
Set f = fs.GetFolder(Folderspec)
Set sf = f.SubFolders
x = 0
For Each f1 In sf
s = f1.Name
Label1(x).Caption = s
x = x + 1
Next