Computer Hope

Hi everyone,
Is there a way to create a text file of the accounts on an XP machine? We are doing a hard drive retention for the legal department and one of the steps is to put the accounts from a hard drive into a spreadsheet. It is one drive to a line, the accounts into one cell in that line, number of accounts can range from 1 to almost 200 depending on the use of the computer. Having to type all of those accounts is REALLY annoying and time consuming, so anything at all that makes the process easier is very much appreciated.
Thanks

What type of file are these accounts made and what are they saved under?