make directory into a menu

does anyone have code to convert a specifided folder tree w/ files into a menu? I'm talking about something similar to IE's favorites in concept.

VB Code:

sFile = Dir$("C:\*.*")
    
    Do Until sFile = ""
        DoEvents
        I = mnuItem.Count
        Load mnuItem(I)
        mnuItem(I).Caption = sFile
        mnuItem(I).Visible = True
        sFile = Dir
    Loop

thanks.

any way to accommodate folders?

Try Dir$("C:\*.*", vbDirectory)