I'll give a more detailed example:

A location contains certain folders/directories, this location is:
D:\Standard\

At the moment it has 4 subfolders located in the above location, e.g.
D:\Standard\apac
D:\Standard\quality
D:\Standard\offers
D:\Standard\custumers

In the future this list of 4 could expand to 10 or 20 folders, depending on the company changes. But the thing is, I want the drop down list to look for the actual folders at that time. So I was thinking of using VBA ffunctions as xLvalidate and Dir() and Filesystem.