Before you even try to do this, you should make sure that your Pocket PC or Smartphone can browse the web with its 3G/GPRS. If it’s not working, then fix it or get it somehow. Some carriers (especially in the US) might require you to active this feature.

Here is how to share your Windows Mobile phone’s internet connection with laptop:

1. Plug-in your Windows Mobile device to your laptop (or device) via USB cable.
2. On your Pocket PC or Smartphone, select Start > Programs > Internet Sharing.
3. Select “USB” for “PC Connection”
4. For “Network Connection”, choose the one that you will use to connect to your 3G from PDA. For my case, I’m using “Maxis Internet”.
5. Tap “Connect”. Your phone will attempt to connect to the USB, then to the internet using 3G.
6. On your laptop, you will see a network connection (like any another LAN connection).
7. Connect to it!