Windows Phone 7 handsets from Samsung have the ability to do USB tethering?
Strangely enough, it appears as though Windows Phone 7 smartphones from Samsung have the ability to offer USB tethering out of the box. Just like how we thought that Windows Phone 7 devices wouldn't offer storage expansion via a microSD card, it looks like the topic of tethering might soon change as well.
Although it doesn't look like it's able to be pulled off on any other Windows Phone 7 handsets aside ones from Samsung, it requires a quick and easy to do hack to enable using your fancy new smartphone as a 3G modem. Specifically, you'll need to pull up the dialer and punch in ##634# to launch the diagnostics menu, punch in *#7284# in the next menu, move over to the “Modem, Tethered Call” mode, and then pass through some additional prompts to get the automated USB tether completely activated.
source: HDBlog.it (translated)
So if you're sporting either a Samsung Focus or Omnia 7, you can give it a shot and see if you can get this much wanted feature enabled.
source: HDBlog.it (translated)
USB tethering option uncovered on Windows Phone 7 smartphones from Samsung
Things that are NOT allowed: