Dim strFiles As String() = IO.Directory.GetFiles("C:\")
Dim sfile As String
For Each sfile In strFiles
If sfile.EndsWith(".txt".ToLower) Then
Dim sReader As New IO.StreamReader(New IO.FileStream(sfile, IO.FileMode.Open))
MessageBox.Show(sReader.ReadToEnd)
sReader.Close()
End If
Next