Android Tethering, USB Tehtering, PdaNet http://snapvoip.blogspot.com/
If you ever thought of rooting your Android phone, just to get it tethered to your computer, laptop or notebook, you can skip the rooting step now, thnks to an app called PdaNet from June Fabrics. In addition to the USB, it also supports Bluetooth DUN. PdaNet once activated on your Android phone, shares what ever the Internet access it has with your computer. According to the authors, it works on all Android phones. The same source tells us that it is capable of handling download speed of well above 35Mbps (35000kbps) over USB.
You can find the app on Android Market. The desktop counterpart, Windows and Mac, could be downloaded from June Fabrics site.