From June Fabrics Technology:
PdaNet Free Edition (Android) provides you with Internet access so all your email, instant message programs will work without any setting changes. Supports both USB Tether and Bluetooth DUN. PdaNet does not require root access or hacking your phone's firmware in order to work. It is just a regular Android application that works on all Android phones as-is. Your phone can connect to the data service, WiFi, or even through VPN and PdaNet will share the connection with your computer. It is capable of handling download speed of well above 35Mbps (35000kbps) over USB.