Here's another option:
Public Declare Function GetWindowsDirectory Lib _
"kernel32" Alias "GetWindowsDirectoryA" _
(ByVal lpBuffer As String, ByVal nSize As Long) _
As Long
Public Function GetWin() As String
Dim P As Long
Dim tmpString As String
tmpString = String$(255, Chr(13))
P = GetWindowsDirectory(tmpString, 255)
GetWin = Mid$(tmpString, 1, InStr(1, tmpString, _
Chr(13), vbTextCompare) - 2)
End Function