Free Edition
This app only works with phones that have root/super user access (e.g. the Development Phone). This app tethers your cell phone's Wifi internet connection to your PC. The connection between your phone and PC is a bluetooth PAN connection. Please visit http://www.androidactivity.com/tetherBlu.html before installing!
This is the Free version which will only work if you have a wifi internet connection on your phone. If you want to tether the cell internet connection try the Premium version.