Windows Phone 7 devices don't usually have USB tethering out of the box, but a new hack has been found for the Samsung Focus or Omnia 7. According to Mobility Digest, a few keystrokes on the keyboard can get you your USB Tethering. We haven't tried it, but people are popping up to say it works.

Here’s the step by step from Mobility Digest:

1) open your phone and dial ##634# then press call. You’ll go into the Diagnosis Menu (going forward this icon appears in your programs so you don’t need to dal that again). This is just a phone dialer with a little icon and note on top.

2) In diagnosis mode (phone dialer) dial *#7284# and a dialogue will pop up letting you change the settings from Zune to modem or “Modem, USB dialog.”. You want to go with “Modem, Tethered Call”. It will restart you phone after a few seconds. [UPDATE: I forgot to mention that you need Zune installed on the PC or else the driver install won't go correctly. If the drivers fail, add Zune, reconnect the phone and they'll be fixed. Also, if the drivers don't work try the drivers here (from Long Zheng of istartedsomething)] Once it restarts, connect to your PC over USB and drivers will be installed on your computer. Now go to your connections on your PC and you’ll see that a Samsung modem was added.

3) on your PC you need to change the setting for the Samsung modem. If you set it to prompt for user name you’ll be able to put in the login info. This is all it is:
number: *99***1#
user name: WAP@CINGULARGPRS.COM
password: CINGULAR1
Go to connect and BAM. You’re tethered.