' The following function call is in a button handler 
GetFilesFolders(txtBaseFolder.Text)

    Public Sub GetFilesFolders(ByVal path As String)        
        Write2Log("-------------------------------------------------------------")
        Write2Log(" F O L D E R    C O N T E N T S : ")
        Write2Log("-------------------------------------------------------------")

         If File.Exists(path) Then
            ' This path is a file 
            ProcessFile(path, 0)
        ElseIf Directory.Exists(path) Then
            ' This path is a directory 
            ProcessDirectory(path, 0) 
        End If
    End Sub

    Public Sub ProcessDirectory(ByVal targetDirectory As String, ByVal mySubDirLevel As Integer)
        ' Process all files/folders in the directory passed in, 
        ' recurse on any subdirectories that are found, and process the files they contain. 
        ' Write the file and folder info to a file 
        ' - indent based on Directory Level to simulate a Tree Hierarchy

        ' Spacing is used for indentation        
        Dim sSpacing As String = ""
        If mySubDirLevel > 0 Then
            For nIdx As Integer = 0 To mySubDirLevel
                sSpacing = sSpacing & "-"
            Next nIdx
        End If
        ' Write the info to a file        
        Write2Log(sSpacing & "[" & targetDirectory & "]")
        Dim fileEntries As String() = Directory.GetFiles(targetDirectory)
        ' If there are files in the folder, get the info and write it to the output file        
        For Each fileName As String In fileEntries
            ProcessFile(fileName, sSpacing)
        Next

        ' Recurse into subdirectories of this directory.         
        Dim subdirectoryEntries As String() = Directory.GetDirectories(targetDirectory)

        If subdirectoryEntries.Length > 0 Then
            For Each subdirectory As String In subdirectoryEntries
                Dim nSubDirLevel As Integer
                ' Get the subDir Level                
nSubDirLevel = GetDirLevel(subdirectory, Me.txtFolderToWatch.Text)
                ' RECURSE - Process the Directory
                ProcessDirectory(subdirectory, nSubDirLevel) 
            Next
        End If
    End Sub



' Global used to keep track of previous Dir Level
    Dim nDirLevelCounter As Integer = 1

    Public Function GetDirLevel(ByVal myPath As String, ByVal sBaseDir As String) As Integer
        ' This function is used to determine the relative SubDir level based on the BaseDir that is passed in
        ' For example: 
        ' if C:\Tmp\Base is the base Dir
        ' then 
        ' C:\Tmp\Base                           should return 0
        ' C:\Tmp\Base\SubDir1                   should return 1
        ' C:\Tmp\Base\SubDir1\Subdir1a\SubDirX  should return 3        
Dim sParentDir As String
        Dim diDir As System.IO.DirectoryInfo
        diDir = Directory.GetParent(myPath)
        sParentDir = diDir.FullName()
        If sParentDir = sBaseDir Then
            Return nDirLevelCounter
        Else
            nDirLevelCounter = nDirLevelCounter + 1
            Return GetDirLevel(sParentDir, sBaseDir)        
End If
    End Function

    Public Sub Write2Log(ByVal Msg As String)
        Dim sAppname As String
        Dim sLogFolder As String
        If My.Settings.LogFilePath = "" Then
            ' Use App Folder
            sLogFolder = CurrentDirectory
        Else
            sLogFolder = My.Settings.LogFilePath
        End If
        sAppname = Application.ProductName
        Dim objStreamWriter As StreamWriter
        objStreamWriter = File.AppendText(sLogFolder & "\" & sAppname & "-Log.txt")
        'Precede the Message with a Date/Time stamp
        objStreamWriter.WriteLine(Msg)
        'Close the stream
        objStreamWriter.Close()
    End Sub

-------------------------------------------------------------
 F O L D E R    C O N T E N T S : 
-------------------------------------------------------------
[C:\tmp\fsw]
----> 1TextDoc.txt
----> Import1125.txt
--[C:\tmp\fsw\Fldr1Lvl1]                        ** Level 1 (correct)
------> WaveLvl0.wav
------> ZipLvl0.zip
--[C:\tmp\fsw\Fldr2Lvl1]                        ** Level 1 (correct)
------> BitmapLvl1.bmp
---[C:\tmp\fsw\Fldr2Lvl1\Fldr1Lvl2]          ** Level 2 (correct)
-------> BitmapLvl2.bmp
-----[C:\tmp\fsw\Fldr2Lvl1\Fldr1Lvl2\Fldr1Lvl3]   ** Level 3 (correct)
---------> WaveLvl3.wav
-----[C:\tmp\fsw\Fldr3Lvl1]                       ** (wrong) Should be Level 1
---------> Wave3-1.wav