ACLs of windows NT 4(little projects).

How can I creat a tool that will list all ACLs on a directory structure (Groups drive for example) and put into a format that can be exported into Excel…like CSV for example. I also want the tool to be able to then write those ACLs back to the source directory structure.
I don’t know which language is the best, VB or c/c++.
Would any one can help me? properly we are moving to upgrade our system to windows XP, so that I need to get all ACLs on other drive.
Many thanks.
My email tdin@deakin.edu.au