Ans: Each cached document is saved with two files: one with .header and the other with .data file extension. The file with .header extension contains the If-Modified-Since header and value similar to the one below (Note that the first line, which contains 8bit non-printable characters, is not show here):
Server: Apache/2.2.3 (CentOS)
Last-Modified: Thu, 20 Jan 2011 00:35:51 GMT
ETag: "8e4950-786c-50ca67c0"
Accept-Ranges: bytes
Content-Length: 30828
Content-Type: image/jpeg
Accept: image/png, image/svg+xml, image/*;q=0.8, */*;q=0.5
Referer: http://cs.uccs.edu/~cs526/
Accept-Language: en-US
User-Agent: Mozilla/5.0 (compatible; MSIE 9.0; Windows NT 6.1; WOW64; Trident/5.0)
Accept-Encoding: gzip, deflate
Host: cs.uccs.edu
If-Modified-Since: Thu, 20 Jan 2011 00:35:51 GMT
If-None-Match: "1a9c034-786c-50ca67c0"
Proxy-Connection: Keep-Alive
Cookie: __utma=63958315.1885387007.1298263914.1298263914.1309316248.2