↓Microsoft ドキュメント
引き渡す際のキャラクタセット変換
↓Console.WriteLine の書式指定
http://msdn.microsoft.com/ja-jp/library/txafckwd.aspx

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Imports System.Text
Imports System.Runtime.InteropServices

Module MyModule

REM ********************************************************
REM * WIN32_FIND_DATA 構造体と同等のクラス定義
REM ********************************************************
< StructLayout( LayoutKind.Sequential, CharSet := CharSet.Ansi )> _
Public Class WIN32_FIND_DATA
	Public fileAttributes As Integer = 0
	Public creationTime_lowDateTime As Integer = 0
	Public creationTime_highDateTime As Integer = 0
	Public lastAccessTime_lowDateTime As Integer = 0
	Public lastAccessTime_highDateTime As Integer = 0
	Public lastWriteTime_lowDateTime As Integer = 0
	Public lastWriteTime_highDateTime As Integer = 0
	Public nFileSizeHigh As Integer = 0
	Public nFileSizeLow As Integer = 0
	Public dwReserved0 As Integer = 0
	Public dwReserved1 As Integer = 0
	< MarshalAs( UnmanagedType.ByValTStr, SizeConst := 256 )> _
	Public fileName As String = Nothing
	< MarshalAs( UnmanagedType.ByValTStr, SizeConst := 14 )> _
	Public alternateFileName As String = Nothing
End Class

REM ********************************************************
REM * DLL 内 関数宣言
REM ********************************************************
Declare Function FindFirstFile Lib "kernel32" Alias "FindFirstFileA" ( _
ByVal fileName As String, _
<[In], Out> ByVal findFileData As WIN32_FIND_DATA _
) As Integer

Declare Function FindNextFile Lib "kernel32" Alias "FindNextFileA" ( _
ByVal hFindFile As Integer, _
<[In], Out> ByVal findFileData As WIN32_FIND_DATA _
) As Integer

REM ********************************************************
REM * 実行
REM ********************************************************
Sub Main()

	Dim wfd As New WIN32_FIND_DATA()
	Dim handle As Integer
	Dim ret As Integer

	handle = FindFirstFile( "C:\tmp\*.*", wfd )
	ret = -1

	Do While( handle <> -1 and ret <> 0 )

		Call System.Console.WriteLine( "{1,-10} {0}", wfd.fileName, wfd.nFileSizeLow )
		ret = FindNextFile( handle, wfd )

	Loop

End Sub

End Module