Imports System.IO
    Private Sub CopyFolder(ByVal source As DirectoryInfo, ByVal dest As String)
        If (Not Directory.Exists(dest)) Then
            Directory.CreateDirectory(dest)
            For Each fi As FileInfo In source.GetFiles()
                Dim destFile As String = dest + "\" + fi.Name
                fi.CopyTo(destFile, False)
            Next
            For Each subDir As DirectoryInfo In source.GetDirectories()
                Dim destTmp As String = subDir.FullName.Replace( _
                  source.FullName, dest)
                CopyFolder(subDir, destTmp)
            Next
        End If
    End Sub
 
    Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As _
      System.EventArgs) Handles Button1.Click
        Dim source As DirectoryInfo = New DirectoryInfo("C:\test")
        Me.CopyFolder(source, "C:\test2")
    End Sub