Let's say you have a folder, C:\Temp\Images
and you want all the JPG
files from there in a file C:\Temp\MyFileList.csv
, you could simply do this from the command line;
C:\dir C:\Temp\Images *.jpg /b > C:\Temp\MyFileList.csv
Then open that file in Excel.
Now, if you want something a bit more automated than that then you need to specify how that should be done (i.e. using a C# program or running a macro/VBA from inside an already existing spread sheet).
Hope this helps,