Not too much explanation needed for this one.
VB Code:
  1. Option Explicit
  2.  
  3. Private Sub Command1_Click()
  4.     Dim oUser As Object
  5.     Set oUser = GetObject("WinNT://ComputerName/UserName")
  6.     If oUser.AccountDisabled = True Then
  7.         MsgBox oUser.Name & " Disabled!"
  8.     Else
  9.         MsgBox oUser.Name & " Enabled!"
  10.     End If
  11.     Set oUser = Nothing
  12. End Sub