puedes usar una api de windows ejemplo:
en la global
Public Declare Function GetWindowsDirectory Lib "kernel32" Alias "GetWindowsDirectoryA" (ByVal lpBuffer As String, ByVal nSize As Long) As Long
y despues
Dim lResult As Long
Dim strAux As String
Dim strWinDir As String
strWinDir = String(255, 0)
lResult = GetWindowsDirectory(strWinDir, Len(strWinDir))
strWinDir = Left(strWinDir, lResult) '''' aca obtienes el directorio
strAux = String(255, 0)