You can create a Wireless hotspot with most Android phones that lets other devices like iPads and laptops jump on the same connection as the phone.
While this costs extra, the convenience and utility of the service make it much better than purchasing separate hardware. iPhone does do tethering, but only to laptops (without jail-breaking). Windows 7 doesn't create hotspots at all.
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Last updated November 08 2010: 2:25 PM ET