Hi, I am not sure I understand properly, but this should create two files, one with list of files, another with list of directories. I tried to keep your original code as intact as possible.

opendir C, "C:\\";
@C_DIR = (readdir(C));
closedir C;
open(Ctxt_files, ">full system memory\\C_DRIVE_FILES.txt");
open(Ctxt_dirs,  ">full system memory\\C_DRIVE_DIRS.txt");
foreach $C_FILE (@C_DIR) {
    if (-f "C:/$C_FILE") {
        print Ctxt_files "$C_FILE\n";
    }
    elsif( -d "C:/$C_FILE") {
        print Ctxt_dirs "$C_FILE\n";
    }
}
close(Ctxt_files);
close(Ctxt_dirs);
[download]

Note it also lists hidden files.

-- hope this helps, Roman