I got it working thanks to kholm ! You saved me about 3 days work. Thanks.

code:
$inifile="c:\groups.ini"

$s=Split(ReadProfileString($inifile,"",""),Chr(10))
For Each $x In $s
$y=ReadProfileString($inifile,$x,"Group")
$z=ReadProfileString($inifile,$x,"Team")

MD "c:\"+$y+"\"+$x+"\"+$z
MD "c:\"+$y+"\"+$x+"\"+$z+"\A"
MD "c:\"+$y+"\"+$x+"\"+$z+"\B"
MD "c:\"+$y+"\"+$x+"\"+$z+"\C"
MD "c:\"+$y+"\"+$x+"\"+$z+"\A\CONTROLLED ACCESS"
MD "c:\"+$y+"\"+$x+"\"+$z+"\B\CONTROLLED ACCESS"
MD "c:\"+$y+"\"+$x+"\"+$z+"\C\CONTROLLED ACCESS"

Next

Cheers,
Grasshopper75