Using kedaman's idea:
Code:
Option Base 1

Private Sub SendToExcel(Files)
Dim x As Excel.Application
Dim objSheet As Excel.Worksheet
Set x = CreateObject("Excel.Application") ' create object
Set objSheet = x.Workbooks.Open(App.Path & "\MyXls.xls").ActiveSheet  'open the workbook
For i = 1 To UBound(Files)
    objSheet.Cells(i, 1).Value = Files(i) 'write to excel
Next
objSheet.Columns(1).AutoFit 'fit the column
x.Visible = True 'show excel
Set objSheet = Nothing 'free memory
Set x = Nothing

End Sub
Private Function GetFileNames(Folder As String)
Dim Vals()
Dim TotalFiles As Integer
Dim CurrentFile As String
Dim i
CurrentFile = Dir(Folder)  'get first file
Do While CurrentFile <> "" 'loop until end
    i = i + 1
    ReDim Preserve Vals(i) 'resize array
    Vals(i) = CurrentFile 'set value
    CurrentFile = Dir 'get new value
Loop

GetFileNames = Vals
End Function

'-------------------------------------------------------------------------------

'Usage:
Dim Files()
Files = GetFileNames("C:\")

SendToExcel (Files)