Question: On OS from win 2000 or later (any language) can I assume that this path will always exists?
For example I know that on win xp in some languages the "Program Files" directory have a different name.
So is it true for the System32 folder?

Thanks.
Ohad.

Answer: 
No, you can't assume that.

Windows can be installed to a different path. One solution is to look for it by calling GetSystemDirectory (implemented as part of the Windows API).
Just an FYI, but in a Terminal Server environment (ie, Citrix), GetWindowsDirectory() may return a unique path for a remote user. 

[link text](http://msdn.microsoft.com/en-us/library/ms724454(VS.85).aspx)

As more and more companies use virtualized desktops, developers need to keep this in mind.