[ecfisa]

Hola.

Código Delphi [-]
var
 TotalFiles,TotalFolders: LongInt;

procedure TotalFilesFolders(Path:string);
var
  SR: TSearchRec;
begin
  ChDir(Path);
  if FindFirst ('*.*', faDirectory, SR )=0 then
  repeat
    if ((SR.Attr and fadirectory) = fadirectory) then
    begin
       if (SR.Name <> '.') and (SR.Name <> '..') then
       begin
         Inc(TotalFolders);
         TotalFilesFolders(Path + '\' + SR.Name );
       end
    end
    else
      Inc(TotalFiles);
  until FindNext(SR) <> 0;
  FindClose( SR );
end;

Llamada ejemplo:

Código Delphi [-]
procedure TForm1.Button1Click(Sender: TObject);
begin
  TotalFiles:= 0;
  TotalFolders:= 0;
  TotalFilesFolders('C:\');
  ShowMessage(Format('Archivos: %d Carpetas: %d',[TotalFiles,TotalFolders]));
end;

Un saludo.