Public temp() As String
Function ListFiles(FolderPath As String)
Dim k As Long, i As Long
ReDim temp(2, 0)
If Right(FolderPath, 1) <> "\" Then
  FolderPath = FolderPath & "\"
End If
Recursive FolderPath
k = Range(Application.Caller.Address).Rows.Count
If k < UBound(temp, 2) Then
  MsgBox "There are more rows, extend user defined function"
Else
  For i = UBound(temp, 2) To k
    ReDim Preserve temp(UBound(temp, 1), i)
      temp(0, i) = ""
      temp(1, i) = ""
      temp(2, i) = ""
  Next i
End If
ListFiles = Application.Transpose(temp)
ReDim temp(0)
End Function

Function Recursive(FolderPath As String)
Dim Value As String, Folders() As String
Dim Folder As Variant, a As Long
ReDim Folders(0)
If Right(FolderPath, 2) = "\\" Then Exit Function
Value = Dir(FolderPath, &H1F)
Do Until Value = ""
  If Value = "." Or Value = ".." Then
  Else
    If GetAttr(FolderPath & Value) = 16 Then
      Folders(UBound(Folders)) = Value
      ReDim Preserve Folders(UBound(Folders) + 1)
    Else
      temp(0, UBound(temp, 2)) = FolderPath
      temp(1, UBound(temp, 2)) = Value
      temp(2, UBound(temp, 2)) = FileLen(FolderPath & Value)
      ReDim Preserve temp(UBound(temp, 1), UBound(temp, 2) + 1)
    End If
  End If
Value = Dir
Loop
For Each Folder In Folders
  Recursive FolderPath & Folder & "\"
Next Folder
End Function