Listing all files on a drive

Is there any way to create a meaningful list of all files on a device (drive, folder, usb stick), in such a way that they can be read into e.g. an MSAccess database, including directory structure, etc.?
When using the DOS based Dir to create a text file, the actual filenames are written last in each line, after an undeterminate number of folders and subfolders on the line.