ct-designs

First, you need to install the Android SDK (available here). After you have successfully
installed it, download our USB-Connector and run the containing jar file. The program will help you setting up the USB connection then. The default ports for USB-Forwarding are 8080 (RemoteSMS) and 8081 (RemoteFile).

USB-Debugging must be activated in your phone’s settings in order to use the USB-Connection!
Please make sure that you have installed Java on your computer (Java Homepage). The USB-Connector runs on all operating systems, like Windows, Linux and Mac.

There is also a complete step by step tutorial here:
http://www.ct-designs.de/android/2010/12/ct-designs-usb-connector/