For this very simple example put a textbox named Text1 to a form, make sure its OleDropMode property is set to Manual, and add the following code to the forms code:

Option Explicit

Private Sub Text1_OLEDragDrop(Data As DataObject, Effect As Long, Button As Integer, Shift As Integer, X As Single, Y As Single)
    Text1.Text = Data.Files(1)
End Sub

You can then drag a file or folder from Windows Explorer and drop it onto the textbox. You should then see the full path of the file or folder displayed in the textbox.

Of course, you will want to add code to provide the behaviors you need, and you will certainly want to add some error handling for those inevitable cases where the thing you are dragging doesn't behave as you expect.