It was uncovered that USB tethering is actually available on the Samsung Focus smartphone. This doesn’t seem to be a supported feature yet, so enable this capability at your own risk.
1. Bring up the dial pad on the phone.
2. Dial ##634#
3. At the Diagnostics Menu, dial *#7284#
4. Select Modem, Tethered Call.
5. Power off the phone and restart it.
Now you’ll be able to use your Focus for your Internet connection for your computer. You’ll have a modem installed on the computer that represents your phone, and you’ll have to configure Dial-Up Networking to use the following info:
Phone Number: *99***1#