this will get you started 
Sub My_Newest_Files()
    Dim objFSO As Object
    Dim objFile As Object
    Dim mfile  As String
    Dim mpath  As String
    Set objFSO = CreateObject("Scripting.FileSystemObject")
    mpath = "C:\Documents and Settings\"
    mfile = Dir(mpath & "*.*")
    Do While mfile <> ""
        mfile = Dir
        If objFSO.FileExists(mpath & mfile) Then
            Set objFile = objFSO.GetFile(mpath & mfile)
            If objFile.DateLastModified > Cells(1, 1).Value Then
                Cells(1, 1).Value = objFile.DateLastModified
                Cells(1, 2).Value = mfile
            End If
        End If
    Loop
End Sub