iPhone 3G, 3GS 4 - Tethering without JailBreak

While searching for the source code for tethering for a project outside the US. This article came to my attention.
Ok, so its not exactly full tethering, but it does provide internet access to another device. iProxy is a SOCKS5 proxy for the iPhone and should work on and iPad Plus3G.

Get Free Tethering Without Jailbreaking Your iPhone
http://www.funkyspacemonkey.com/free-tethering-jailbreaking-iphone

iProxy:
http://wiki.github.com/tcurdt/iProxy/

Have fun

-James