Google Docs Help: Offline Troubleshooting

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• Try clearing the browser cache and cookies, quit the browser and then restart the computer.
• Remove existing offline data using the Offline Data Location section below.

Offline Data Location (Copied from here)

Windows Vista

• Internet Explorer: C:\Users\%USERNAME%\AppData\LocalLow\Google\Google Gears for Internet Explorer
• Firefox: Database files are stored in the user profile directory. C:\Users\%USERNAME%\AppData\Local\Mozilla\Firefox\Profiles\{PROFILE}.default\Google Gears for Firefox

• Internet Explorer: C:\Documents and Settings\%USERNAME%\Local Settings\Application Data\Google\Google Gears for Internet Explorer
• Firefox: Database files are stored in the user profile directory. C:\Documents and Settings\%USERNAME%\Local Settings\Application Data\Mozilla\Firefox\Profiles\{PROFILE}.default\Google Gears for Firefox

Database files are stored in the user profile directory. Users/%USERNAME%/Library/Caches/Firefox/Profiles/{PROFILE}.default/Google Gears for Firefox

Database files are stored in the user home directory. ~%USERNAME%/.mozilla/firefox/{PROFILE}.default/Google Gears for Firefox 

References

Gears Help Center