procedure TForm1.FindFiles(StartDir, FileMask: string);
var
SR: TSearchRec;
DirList: TStringList;
IsFound: Boolean;
i: integer;
begin
if StartDir[length(StartDir)] <> '\' then
StartDir := StartDir + '\';


IsFound :=
FindFirst(StartDir+FileMask, faAnyFile-faDirectory, SR) = 0;
while IsFound do begin
Memo1.Lines.Add(StartDir + SR.Name);
IsFound := FindNext(SR) = 0;
end;
FindClose(SR);

DirList := TStringList.Create;
IsFound := FindFirst(StartDir+'*.*', faAnyFile, SR) = 0;
while IsFound do begin
if ((SR.Attr and faDirectory) <> 0) and
(SR.Name[1] <> '.') then
DirList.Add(StartDir + SR.Name);
IsFound := FindNext(SR) = 0;
end;
FindClose(SR);

for i := 0 to DirList.Count-1 do
FindFiles(DirList[i], FileMask);
DirList.Free;
end;

// Kullanımı:
FindFiles('C:\windows\', '*.txt');