Yo utilizo el siguiente código para leer archivos ini:
'Declaraciones para el Archivo INI
Private Declare Function GetPrivateProfileString Lib "kernel32" Alias "GetPrivateProfileStringA" (ByVal lpApplicationName As String, ByVal lpKeyName As Any, ByVal lpDefault As String, ByVal lpReturnedString As String, ByVal nSize As Long, ByVal lpFileName As String) As Long
'Lee los valores INI
Public Function ReadIni(Filename As String, Section As String, Key As String) As String
Dim RetVal As String * 255, v As Long
v = GetPrivateProfileString(Section, Key, "", RetVal, 255, Filename)
ReadIni = Left(RetVal, v)
End Function
Espero que te sirva. Un saludo