Offline Files is a useful Windows feature which allows to make network files available offline.
On a local system offline files by default are stored in a hidden folder: C:\WINDOWS\CSC They are stored in a proprietary compressed format and can’t be accessed directly. If for whatever reason you need to extract offline files from CSC folder (system crashed, user left the company, etc), follow the instructions below:

1. Download and extract CSCCMD.EXE 1.1
2. Copy C:\Windows\CSC directory from the old computer to the same location on the new computer (make sure OS and Service Pack versions are the same).
3. On the new PC create a new directory C:\Restore
4. Execute:
   csccmd /enable
   csccmd /extract /target:C:\Restore /recurse

If csccmd /enable fails you may have offline files functionality disabled by group policy.

Windows XP