Sometimes ago i founded an interesting project, Dokan, a "virtual" file system. I founded a project on CodeProject using it and i ported it to VS2010, and to the last version of Dokan: You can download it from here.
The original article is from Eddy Vluggen who worte the article of wich i modified the code to work: Dokan.Mem, A filesystem Prototype and follow the The Code Project Open License
The dokan library is taken by Dokan Dev.Net
Enjoy!!