Put some thought into it. This is your application, not ours. If you are going to use a loop to get the data from the grid into a list and then use another loop to get the data from the list to create the folders and then never use the list again, what would be the point of that? Two loops and a list compared to one loop and no list. What exactly are you confused about? If you want to be able to use the list for something else later then that's a different matter but you have made no indicationb that that is the case.