PdaNet for Android (32-bit Windows Installer)
Full user review
"Does what it says for the most part."
The product really works fairly well. I've tried it on two computers and the install was a breeze on both. The connection process is painless as well, just plug it in start the app and connect.
In general the speeds vary greatly and connection dropouts happen quite more than desirable.
Easy to use but connectivity consistency is not reliable. Great app but could use some work. Just my experience. Try before buying.