Wasn't the recently launched Windows Phone 7 platform missing support for USB tethering? As it turns out, it packs that after all - some guys managed to enable it on a Samsung Omnia 7.
The Windows Phone 7 is still quite immature and, currently, the devices based on it lack plenty of goodies that even some feature phones could offer you, like USB tethering.
But now you could bring the USB tethering back to your WP7 device's specs sheet.
Well, as long as you have a Samsung I8700 Omnia 7 or a Samsung Focus. The procedure is quite simple by the way, just follow the source link below to read the instructions.
You only need to enter the Service menu of the handset and tweak a few settings and you'll have the USB tethering enabled on your Omnia 7.
This will allow you to use your handset as a 3G modem.
There might be some other tricks to enable it on WP7 smartphones by other phone makers beside Samsung but those are yet to be revealed.
Check out this website for full instructions or follow the source link below.