A method and system for remote accessing resource structure is described that include deploying multiple layered item list (MLIL) in memory for mirroring a resource structure such as a mirroring files and folder structure on a file system. The use of the mirrored MLIL reduces data load on a network and avoids to hugging larger amount of computing power. Therefore, the method and system of this invention has greatly improved remote access technology in a World Wide Web (WWW) environment. In addition, the use of the mirrored MLIL has also made sharing of file or folder becoming much easier and efficient.