EasyTether is a new Android tether app. It shares your Android Internet with your PC. It does not require root. It does not incur additional tethering fees. EasyTether currently works with most Android devices, including Moto Droid, Nexus One, G1, MyTouch, HTC Hero. EasyTether currently supports Windows computers (both 32-bit and 64-bit).
You can download free EasyTether Lite from Android Market.
The free version will block secure sites (https) after some time. The paid EasyTether does not have any limitations and costs only 9.95 USD Easy Tether Android, web-page
In the past we developed several popular Palm utilities, such as Landscape for Sony Clie (which was widely discussed here in forums), Palm Card Reader, USB Modem (a tethering app for Palm devices) and games. Now we have released out tethering solution for Google Android devices.