Sub test()
Dim fileName As String, folderPath As String, lineNum As Integer
folderPath = "C:\test\"
lineNum = 1
fileName = Dir(folderPath & "*.xls")
While fileName <> vbNullString
ActiveSheet.Range("A" & lineNum).Value = folderPath & fileName
lineNum = lineNum + 1
fileName = Dir()
Wend
End Sub