If you are not seeing Offline files tab in Folder options, it could be because of one of the following reasons.1)You are using XP home edition. Offline files is not a supported feature on Windows XP Home edition.
Solution :You need to switch to a supported edition to use offline files.
In the below two cases you will see offline files tab but there would not be any configurable options shown in the tab. Instead you will see a message which tells you what to do to see offline files settings.
2)You are using Windows 2003 and you have enabled Remote desktop. Offline files and Remote desktop are mutually exclusive features on windows 2003, if one is in use the other can’t be enabled.
Solution: Disable remote desktop by Right clicking My computer -> Properties -> Remote
3)You are using XP Professional and you have enabled fast user switching.
Solution: Go to Start -> Control Panel -> User accounts -> Change the way users log on or off.
Select the check box “Use fast user switching”