Koushik Dutta, an Android hacker popularly known as Koush, has released a new mobile Internet tethering application that will allow users to take advantage of their smartphone's data connection to get Internet access on desktops and laptops, without additional charges. Almost all carriers charge extra for data downloaded by a shared computer using the service provided by mobile phones.
According to a post on his Google+ page, the new application is a USB (2) tether solution for Mac, Windows and Linux. The application - named Clock Work Mode-Tether Alpha - does not require root on the phone or a separate tethering plan. The tether works with any carrier and with any phone and is not detectable by the carriers and hence cannot be blocked.
The tether does require installing a virtual network adapter on the computer for it to work. The current version is Alpha and final version is expected to be released soon. You can download Alpha version from the links below...
Mac (10.6/10.7): http://download.clockworkmod.com/test/tether-mac.zip
Linux: http://download.clockworkmod.com/test/tether-linux.tgz 
Windows (Windows XP/Vista/7): http://download.clockworkmod.com/test/TetherWindowsSetup.msi
The links will install automatically if your phone is USB debugging-enabled. If not, try the Android APK below: