Install easy tether from the android market on your phone
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Follow the on screen directions to enable USB Debugging on your phone
Connect your Droid using the USB cable
Select Enable USB Tether
On your computer, right click on the easy tether icon in your system tray and select Connect
To disable the connection right click and select Disconnect (or Turn Off easy tether on your Droid)
– Main.FredPettis - 2010-09-02