声明：
Public Type SHFILEOPSTRUCT
hwnd As Long
wFunc As Long
pFrom As String
pTo As String
fFlags As Integer
fAnyOperationsAborted As Long
hNameMappings As Long
lpszProgressTitle As Long
End Type

Public Declare Function SHFileOperation Lib "shell32.dll" Alias "SHFileOperationA" (lpFileOp As SHFILEOPSTRUCT) As Long

Public Const FO_DELETE = &H3
Public Const FOF_ALLOWUNDO = &H40
代码：
Dim SHop As SHFILEOPSTRUCT
Dim strFile as string

With SHop
.wFunc = FO_DELETE
.pFrom = strFile + Chr(0)
.fFlags = FOF_ALLOWUNDO
End With

SHFileOperation SHop