Sub lister()
Dim Fso As Object
Dim MonRepertoire As String, f As Object, x As Integer
Dim f1 As Object, f2 As Object
Set Fso = CreateObject("Scripting.FileSystemObject")
'Modifiez le chemin du répertoire
MonRepertoire = "D:\Dossiers Excel"
x = 1
For Each f In Fso.GetFolder(MonRepertoire).Files
Cells(x, 1).Value = f.Name
x = x + 1
Next f
x = 1
For Each f1 In Fso.GetFolder(MonRepertoire).SubFolders
Cells(x, 2).Value = f1.Name
x = x + 1
For Each f2 In f1.Files
Cells(x - 1, 3).Value = f2.Name
x = x + 1
Next f2
x = x - 1
Next f1
End Sub