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Microsoft Internet Explorer v8 and above installs as standard an IETLdCache INDEX.DAT file in the following location.

 

IETldCache in Windows XP
C:\Documents and Settings\{user}\IETldCache\index.dat
IETldCache in Windows Vista / 7
C:\Users\{user}\AppData\Roaming\Microsoft\Windows\IETldCache\index.dat
C:\Users\{user}\AppData\Roaming\Microsoft\Windows\IETldCache\Low\index.dat

 

Figure 1 shows a single record from the INDEX.DAT file. 

Figure 1

 

Note

These records are maintained by Microsoft and are not related to the browsing history or habits of the user.  They are present in a clean installation of the browser.  It is not known what these records are used for.

Further Reading