Actually this can be achieved by using Jelle Druyts InfoPathHelper that adds offline capabilities to InfoPath.
I didnt test this yet, but had it on my POC list on a project that was cancelled where this was a requirement.
quote:
The next time the machine goes online, any pending requests will be submitted. The same goes for querying data sources (files on a network share, Web Services, ...): if they're not available, the data will be taken from the local cache until the next time it can be refreshed.
Try it out :-)
http://jelle.druyts.net/2004/11/22/InfoPathHelperAddOfflineSupportToInfoPath.aspx
hth
AndersR
//AndersR