Private Sub Command1_Click()
    Dim fso As New FileSystemObject, f As Folder
    Set f = fso.GetFolder(Environ("userprofile") & "\Lokale Einstellungen" & _
      "\Temporary Internet Files")
Call DelTree(f)
End Sub

Private Sub DelTree(f As Folder)
    Dim sf As Folder, fi As File
    On Error Resume Next
    For Each sf In f.SubFolders
        DoEvents
        Call DelTree(sf)
    Next
    For Each fi In f.Files
        Kill fi.Path
        DoEvents
    Next
    RmDir f.Path
End Sub