[Drakosha]

google рулит...

find . | while read f
do
    if [ -f "$f" ]
    then 
        echo "FILE $f"
    else        
        echo "DIR: $f"
    fi
done

bash-3.00$ ls -l
total 36
drwxr-xr-x 2 4096 Jul 2 16:53 d1
drwxr-xr-x 2 4096 Jul 2 16:53 d 1
-rw-r--r-- 1 0 Jul 2 16:52 f1
-rw-r--r-- 1 0 Jul 2 16:52 f2
-rw-r--r-- 1 0 Jul 2 16:53 f 3
-rw-r--r-- 1 48 Jul 2 17:06 test.sh