[AND_REY]

Вот ещё вариант с подпапками:

Код:

Var
 Sl: TStringList;

Procedure FindFile(Dir: String);
Var
 SR: TSearchRec;
 FR: Integer;
begin
 FR:= FindFirst(Dir+'*.*', faAnyFile, SR);
 While FR = 0 Do
  Begin
   if ((SR.Attr and faDirectory) = faDirectory) and
      ((SR.Name = '.') or (SR.Name = '..')) Then
    begin
     FR:= FindNext(SR);
     Continue;
    end;
   if ((SR.Attr and faDirectory) = faDirectory) Then
    begin
     FindFile(Dir+SR.Name+'\');
     FR:= FindNext(SR);
     Continue;
    end;
   Sl.Add(Dir+SR.Name);
   FR:= FindNext(SR);
  end;
 FindClose(SR);
end;

Procedure TForm1.Button1Click(Sender: TObject);
begin
 Sl:= TStringList.Create;
 FindFile('C:\Temp\');       
 Sl.SaveToFile('C:\23.txt');
 Sl.Free;
end;