Código:
Private Declare Function ShellExecute Lib "shell32.dll" Alias "ShellExecuteA" _
(ByVal hWnd As Long, ByVal lpOperation As String, ByVal lpFile As String, _
ByVal lpParameters As String, ByVal lpDirectory As String, _
ByVal nShowCmd As Long) As Long
Dim X As Long
Private Sub Command1_Click()
' Abrir la calculadora
X = ShellExecute(Me.hWnd, "Open", "c:\windows\system32\calc.exe", "", "c:\", 1)
End Sub