Declare Function LookupAccountSid Lib "advapi32.dll" _
        Alias "LookupAccountSidA" _
    (ByVal systemName As String, ByVal psid As Byte(), _
    ByVal accountName As String, ByRef cbAccount As Integer, _
    ByVal domainName As String, ByRef cbDomainName As Integer, _
    ByRef use As Integer) As Boolean
 
    Private Enum SID_NAME_USE
        SidTypeUser = 1
        SidTypeGroup
        SidTypeDomain
        SidTypeAlias
        SidTypeWellKnownGroup
        SidTypeDeletedAccount
        SidTypeInvalid
        SidTypeUnknown
        SidTypeComputer
    End Enum
 
    Private Function AccountType(ByVal sid As Byte()) As String
        Dim name As String = ""
        Dim nameLength As Integer = 0
        Dim refDomain As String = ""
        Dim refDomainLength As Integer = 0
        Dim sidUse As SID_NAME_USE
 
        Dim result As Long = LookupAccountSid(Nothing, sid, name, nameLength, _
          refDomain, refDomainLength, sidUse)
 
        name = New String(" "c, nameLength + 1)
        refDomain = New String(" "c, refDomainLength + 1)
 
        result = LookupAccountSid(Nothing, sid, name, nameLength, refDomain, _
          refDomainLength, sidUse)
 
        If (SID_NAME_USE.SidTypeGroup And sidUse) = SID_NAME_USE.SidTypeGroup _
          Then
            Return "Gruppe"
        ElseIf (SID_NAME_USE.SidTypeUser And sidUse) = SID_NAME_USE.SidTypeUser _
          Then
            Return "Benutzer"
        End If
 
        Return String.Empty
    End Function

        AccountType(New Byte() {1, 2, 0, 0, 0, 0, 0, 5, 32, 0, 0, 0, 32, 2})