Step 1: Enumerating handles
Call NtQuerySystemInformation with SystemHandleInformation (16). This will give you a list of handles opened by every single process. Here are the definitions:

#define SystemHandleInformation 16

typedef NTSTATUS (NTAPI *_NtQuerySystemInformation)(
    ULONG SystemInformationClass,
    PVOID SystemInformation,
    ULONG SystemInformationLength,
    PULONG ReturnLength
    );

/* The following structure is actually called SYSTEM_HANDLE_TABLE_ENTRY_INFO, but SYSTEM_HANDLE is shorter. */
typedef struct _SYSTEM_HANDLE
{
    ULONG ProcessId;
    BYTE ObjectTypeNumber;
    BYTE Flags;
    USHORT Handle;
    PVOID Object;
    ACCESS_MASK GrantedAccess;
} SYSTEM_HANDLE, *PSYSTEM_HANDLE;

typedef struct _SYSTEM_HANDLE_INFORMATION
{
    ULONG HandleCount; /* Or NumberOfHandles if you prefer. */
    SYSTEM_HANDLE Handles[1];
} SYSTEM_HANDLE_INFORMATION, *PSYSTEM_HANDLE_INFORMATION;

An unusual aspect of calling NtQuerySystemInformation with SystemHandleInformation is that if you supply a buffer which is too small, it returns STATUS_INFO_LENGTH_MISMATCH(0xc0000004) instead of giving you the correct buffer size in ReturnLength. This means you will have to guess the buffer size. A common technique is to call NtQuerySystemInformation in a loop until it succeeds with STATUS_SUCCESS (0), reallocating and doubling the buffer size each time it fails with STATUS_INFO_LENGTH_MISMATCH.

Step 2: Getting handle types and names
After you have the list of handles, you will probably want to get the types and names of the handles. There is no way to do this without duplicating the handle into your own process, so we can do that using DuplicateHandle (NOTE: in the source code I use NtDuplicateObject, but it's the same idea).

Handle types
Call NtQueryObject with ObjectTypeInformation (2). You will get this structure back:

typedef struct _OBJECT_TYPE_INFORMATION
{
    UNICODE_STRING TypeName;
    ULONG TotalNumberOfObjects;
    ULONG TotalNumberOfHandles;
    ULONG TotalPagedPoolUsage;
    ULONG TotalNonPagedPoolUsage;
    ULONG TotalNamePoolUsage;
    ULONG TotalHandleTableUsage;
    ULONG HighWaterNumberOfObjects;
    ULONG HighWaterNumberOfHandles;
    ULONG HighWaterPagedPoolUsage;
    ULONG HighWaterNonPagedPoolUsage;
    ULONG HighWaterNamePoolUsage;
    ULONG HighWaterHandleTableUsage;
    ULONG InvalidAttributes;
    GENERIC_MAPPING GenericMapping;
    ULONG ValidAccessMask;
    BOOLEAN SecurityRequired;
    BOOLEAN MaintainHandleCount;
    ULONG PoolType;
    ULONG DefaultPagedPoolCharge;
    ULONG DefaultNonPagedPoolCharge;
} OBJECT_TYPE_INFORMATION, *POBJECT_TYPE_INFORMATION;

Processes
To get the "name" of a process, you can duplicate the handle into your own process with PROCESS_QUERY_INFORMATION access and call GetProcessId (or useNtQueryInformationProcess with ProcessBasicInformation if you prefer, since GetProcessId is only supported on XP SP1 and higher).

Threads
Same idea as with processes (except you use THREAD_QUERY_INFORMATION access), and you can call  and GetProcessIdOfThread (again, you can also callNtQueryInformationThread with ThreadBasicInformation and use the ClientId).

Tokens
Again, you can duplicate the handle and use GetTokenInformation to get the username.

Files, Events, Mutants, other objects
To get the names of other objects, you must duplicate the handle and use NtQueryObject with ObjectNameInformation (1) to get the name of the object. You will get aUNICODE_STRING back. IMPORTANT: NtQueryObject may hang on file handles pointing to named pipes. To fix this, do not query any file handles opened with an access (GrantedAccess) of 0x0012019f. This problem only appears for ObjectNameInformation, not ObjectTypeInformation. See the sample code for more information.

You will get filenames in native filename format (i.e. \Device\HarddiskVolume1\...). You can use QueryDosDevice to get mappings between DOS drive letters and device prefixes.

(Step 3: Closing remote handles)
To close handles opened by other processes, you simply call DuplicateHandle with DUPLICATE_CLOSE_SOURCE (1) specified in the options parameter (it's documented on the MSDN page for DuplicateHandle, so go read it). You can specify NULL for the target process handle and target handle parameters. For example:

DuplicateHandle(handleToTheRemoteProcess, theRemoteHandle, NULL, NULL, 0, FALSE, 0x1);

控制檯程式原始碼：

#ifndef UNICODE
#define UNICODE
#endif

#include <windows.h>
#include <stdio.h>

#define NT_SUCCESS(x) ((x) >= 0)
#define STATUS_INFO_LENGTH_MISMATCH 0xc0000004

#define SystemHandleInformation 16
#define ObjectBasicInformation 0
#define ObjectNameInformation 1
#define ObjectTypeInformation 2

typedef NTSTATUS (NTAPI *_NtQuerySystemInformation)(
    ULONG SystemInformationClass,
    PVOID SystemInformation,
    ULONG SystemInformationLength,
    PULONG ReturnLength
    );
typedef NTSTATUS (NTAPI *_NtDuplicateObject)(
    HANDLE SourceProcessHandle,
    HANDLE SourceHandle,
    HANDLE TargetProcessHandle,
    PHANDLE TargetHandle,
    ACCESS_MASK DesiredAccess,
    ULONG Attributes,
    ULONG Options
    );
typedef NTSTATUS (NTAPI *_NtQueryObject)(
    HANDLE ObjectHandle,
    ULONG ObjectInformationClass,
    PVOID ObjectInformation,
    ULONG ObjectInformationLength,
    PULONG ReturnLength
    );

typedef struct _UNICODE_STRING
{
    USHORT Length;
    USHORT MaximumLength;
    PWSTR Buffer;
} UNICODE_STRING, *PUNICODE_STRING;

typedef struct _SYSTEM_HANDLE
{
    ULONG ProcessId;
    BYTE ObjectTypeNumber;
    BYTE Flags;
    USHORT Handle;
    PVOID Object;
    ACCESS_MASK GrantedAccess;
} SYSTEM_HANDLE, *PSYSTEM_HANDLE;

typedef struct _SYSTEM_HANDLE_INFORMATION
{
    ULONG HandleCount;
    SYSTEM_HANDLE Handles[1];
} SYSTEM_HANDLE_INFORMATION, *PSYSTEM_HANDLE_INFORMATION;

typedef enum _POOL_TYPE
{
    NonPagedPool,
    PagedPool,
    NonPagedPoolMustSucceed,
    DontUseThisType,
    NonPagedPoolCacheAligned,
    PagedPoolCacheAligned,
    NonPagedPoolCacheAlignedMustS
} POOL_TYPE, *PPOOL_TYPE;

typedef struct _OBJECT_TYPE_INFORMATION
{
    UNICODE_STRING Name;
    ULONG TotalNumberOfObjects;
    ULONG TotalNumberOfHandles;
    ULONG TotalPagedPoolUsage;
    ULONG TotalNonPagedPoolUsage;
    ULONG TotalNamePoolUsage;
    ULONG TotalHandleTableUsage;
    ULONG HighWaterNumberOfObjects;
    ULONG HighWaterNumberOfHandles;
    ULONG HighWaterPagedPoolUsage;
    ULONG HighWaterNonPagedPoolUsage;
    ULONG HighWaterNamePoolUsage;
    ULONG HighWaterHandleTableUsage;
    ULONG InvalidAttributes;
    GENERIC_MAPPING GenericMapping;
    ULONG ValidAccess;
    BOOLEAN SecurityRequired;
    BOOLEAN MaintainHandleCount;
    USHORT MaintainTypeList;
    POOL_TYPE PoolType;
    ULONG PagedPoolUsage;
    ULONG NonPagedPoolUsage;
} OBJECT_TYPE_INFORMATION, *POBJECT_TYPE_INFORMATION;

PVOID GetLibraryProcAddress(PSTR LibraryName, PSTR ProcName)
{
    return GetProcAddress(GetModuleHandleA(LibraryName), ProcName);
}

int wmain(int argc, WCHAR *argv[])
{
    _NtQuerySystemInformation NtQuerySystemInformation = 
        GetLibraryProcAddress("ntdll.dll", "NtQuerySystemInformation");
    _NtDuplicateObject NtDuplicateObject =
        GetLibraryProcAddress("ntdll.dll", "NtDuplicateObject");
    _NtQueryObject NtQueryObject =
        GetLibraryProcAddress("ntdll.dll", "NtQueryObject");
    NTSTATUS status;
    PSYSTEM_HANDLE_INFORMATION handleInfo;
    ULONG handleInfoSize = 0x10000;
    ULONG pid;
    HANDLE processHandle;
    ULONG i;

    if (argc < 2)
    {
        printf("Usage: handles [pid]\n");
        return 1;
    }

    pid = _wtoi(argv[1]);

    if (!(processHandle = OpenProcess(PROCESS_DUP_HANDLE, FALSE, pid)))
    {
        printf("Could not open PID %d! (Don't try to open a system process.)\n", pid);
        return 1;
    }

    handleInfo = (PSYSTEM_HANDLE_INFORMATION)malloc(handleInfoSize);

    /* NtQuerySystemInformation won't give us the correct buffer size, 
       so we guess by doubling the buffer size. */
    while ((status = NtQuerySystemInformation(
        SystemHandleInformation,
        handleInfo,
        handleInfoSize,
        NULL
        )) == STATUS_INFO_LENGTH_MISMATCH)
        handleInfo = (PSYSTEM_HANDLE_INFORMATION)realloc(handleInfo, handleInfoSize *= 2);

    /* NtQuerySystemInformation stopped giving us STATUS_INFO_LENGTH_MISMATCH. */
    if (!NT_SUCCESS(status))
    {
        printf("NtQuerySystemInformation failed!\n");
        return 1;
    }

    for (i = 0; i < handleInfo->HandleCount; i++)
    {
        SYSTEM_HANDLE handle = handleInfo->Handles[i];
        HANDLE dupHandle = NULL;
        POBJECT_TYPE_INFORMATION objectTypeInfo;
        PVOID objectNameInfo;
        UNICODE_STRING objectName;
        ULONG returnLength;

        /* Check if this handle belongs to the PID the user specified. */
        if (handle.ProcessId != pid)
            continue;

        /* Duplicate the handle so we can query it. */
        if (!NT_SUCCESS(NtDuplicateObject(
            processHandle,
            handle.Handle,
            GetCurrentProcess(),
            &dupHandle,
            0,
            0,
            0
            )))
        {
            printf("[%#x] Error!\n", handle.Handle);
            continue;
        }

        /* Query the object type. */
        objectTypeInfo = (POBJECT_TYPE_INFORMATION)malloc(0x1000);
        if (!NT_SUCCESS(NtQueryObject(
            dupHandle,
            ObjectTypeInformation,
            objectTypeInfo,
            0x1000,
            NULL
            )))
        {
            printf("[%#x] Error!\n", handle.Handle);
            CloseHandle(dupHandle);
            continue;
        }

        /* Query the object name (unless it has an access of 
           0x0012019f, on which NtQueryObject could hang. */
        if (handle.GrantedAccess == 0x0012019f)
        {
            /* We have the type, so display that. */
            printf(
                "[%#x] %.*S: (did not get name)\n",
                handle.Handle,
                objectTypeInfo->Name.Length / 2,
                objectTypeInfo->Name.Buffer
                );
            free(objectTypeInfo);
            CloseHandle(dupHandle);
            continue;
        }

        objectNameInfo = malloc(0x1000);
        if (!NT_SUCCESS(NtQueryObject(
            dupHandle,
            ObjectNameInformation,
            objectNameInfo,
            0x1000,
            &returnLength
            )))
        {
            /* Reallocate the buffer and try again. */
            objectNameInfo = realloc(objectNameInfo, returnLength);
            if (!NT_SUCCESS(NtQueryObject(
                dupHandle,
                ObjectNameInformation,
                objectNameInfo,
                returnLength,
                NULL
                )))
            {
                /* We have the type name, so just display that. */
                printf(
                    "[%#x] %.*S: (could not get name)\n",
                    handle.Handle,
                    objectTypeInfo->Name.Length / 2,
                    objectTypeInfo->Name.Buffer
                    );
                free(objectTypeInfo);
                free(objectNameInfo);
                CloseHandle(dupHandle);
                continue;
            }
        }

        /* Cast our buffer into an UNICODE_STRING. */
        objectName = *(PUNICODE_STRING)objectNameInfo;

        /* Print the information! */
        if (objectName.Length)
        {
            /* The object has a name. */
            printf(
                "[%#x] %.*S: %.*S\n",
                handle.Handle,
                objectTypeInfo->Name.Length / 2,
                objectTypeInfo->Name.Buffer,
                objectName.Length / 2,
                objectName.Buffer
                );
        }
        else
        {
            /* Print something else. */
            printf(
                "[%#x] %.*S: (unnamed)\n",
                handle.Handle,
                objectTypeInfo->Name.Length / 2,
                objectTypeInfo->Name.Buffer
                );
        }

        free(objectTypeInfo);
        free(objectNameInfo);
        CloseHandle(dupHandle);
    }

    free(handleInfo);
    CloseHandle(processHandle);

    return 0;
}