Can I get a list of open files?

I would like to be able to get a list of all files that are currently open/in-use, and also be able to figure out which process has these files open.  Is there any way to do such a thing?  MFC or no MFC, either way is fine by me.  This would have to work for Windows 9x, ME, XP, etc.

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I have done the similar task for UNIX... Here you have a link for finding out which process has an open file on a UNIX system
However, I do not know, if this information is helpful for you on Windows . . .

For Windows, I found only this link

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