If you do not see Offline files option in Network and Internet in Control Panel, then it could be that you are running an edition of OS which does not support Offline Files feature. Offline files feature is provided only in Vista Business and Vista Ultimate editions. It is not supported by Vista Home and Vista Home premium editions. Also Windows Server 2008 does not have offline files feature by default. We need to install Desktop Experience on Server 2008 machines to use offline files feature.