try this it makes also a tunnel through usb
iPhone Tunnel
scroll down for english
Quote:
iPhone Tunnel
Functions:
Connect to OpenSSH on your iPhone / iPod touch via USB cable.
* Remote login
* File transfer
* Tethering
Requirements:
* Mac OS X
* OpenSSH on iPhone / iPod touch
* iTunes 8 or later
How to Use:
1. Connect iPhone to your Mac with USB cable.
2. Launch OpenSSH on your iPhone.
3. Run “iPhone Tunnel”.
4. Choose “Turn Tunnel On” in menu bar icon.
NOTE: If you got “Bind error”, please wait for a while.
NOTE2: If you use tunnel port (Defaults 9876) by other program, please change it.
5. OK. Ready to connect.
6. You can also use ssh in “Tools” menu.
7. To Disconnect, Select “Turn Tunnel Off” in menu bar icon.
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heres also a good explaination
http://www.esferaiphone.com/?p=2126&lang=en