Code:
Declare Function SHGetSpecialFolderPath Lib "shell32.dll" Alias "SHGetSpecialFolderPathA" (ByVal hwndOwner As Long, ByVal lpszPath As String, ByVal nFolder As Long, ByVal fCreate As Long) As Long
Const CSIDL_SYSTEM = &H25


Function GetSystemDir() As String
' Display the path of the directory used as the System
' special folder.  
Dim pathname As String  ' receives the path of System DDim retval As Long  ' return value

' Make enough room in the buffer to receive the string.
pathname = Space(260)
' Get the path name of the My Documents special folder
retval = SHGetSpecialFolderPath(Form1.hWnd, pathname, CSIDL_SYSTEM, 0)
' Remove the empty space from the string.
pathname = Left(pathname, InStr(pathname, vbNullChar) - 1)
' Display the result.
GetSystemDir = pathname
This should do it