[rockrerun]

No, not very easily. Windows will see most tethering setups as a dial-up connection. Windows (by default) will not allow you to bridge a dial-up connection to another broadband connection on your computer. I'm sure there's a way around this, I just haven't found it yet. If you can somehow get windows to think it is another broadband connection, you should be able to bridge the connection.

In order to bridge the connection via ethernet to another PC, you will first of all need a crossover network cable (not the normal patch cable that most people have laying around). Then you will need to set a static IP for both network cards on both PCs.

Getting your computers connected is the easy part. Bridging a dial-up connection will be more difficult.