Typical task of cell phones is to serve a purpose of a modem for notebooks. Not all notebooks nowadays are equipped with infrared ports though (not to mention that regular PCs are not equipped with this port at all usually), so sometimes you need to buy, except for your MS Smarpthone, also some USB dongle:

Picture above presents MS Smartphone (here: Orange SPV; to the left), USB infrared adapter (dongle; in upper right corner) and USB extension cord (not needed, you can connect the dongle directly to the notebook or to the desktop computer, but than handling of the connection is not so much comfortable - line of sight is needed in infrared communication).

Here you can see infrared port of the MS Smarpthone:

... together with side view on the USB dongle.

Before you will attempt connecting your MS Smartphone to PC through infrared you have to ensure yourself that your infrared drivers are properly installed.

First, in your Windows powered PC or notebook computer: go to "Control Panel", then double click "System" icon and then in the dialog select "Hardware" and "Device Manager". You should see there your IrDA (infrared) adapter:



Then, also in "Control Panel" click on "Phone and Modem ..." icon:



Then you can see, after clicking on "Modems" tab the list of modems:



In the picture above you can see 2 modems: one is "Conexant..." that is a built-in modem of a notebook and the second one is a generic (standard) modem that is used for handling of MS Smarpthone based cell phone. Pay attention to column "Attached To" and to the fact that on above picture the status is "Not present".

Now select on the MS Smartphone as follows.

First select "Modem Link" from the menu (Programs, 9 More... , 9 More... , 1 Accessories, 4 Modem Link):

(you can press just the digits "9 9 1 4" instead of using cursor)

Then in "Modem Link" screen...

... set "Connection" field to "IrCOMM" (i.e. infrared):

... then activate the modem link with pressing Menu soft button, and then selecting "Activate" in the small menu:

Now, set your cellphone directly close to the infrared adapter in this way:

Now, you can see that your MS Smartphone is connected through infrared adapter ("IR link") to your computer:

(instead of a text "Not  present" you can see now text "COM4")

Above "Phone and Modem Options" dialog will easily show you whether the infrared connection is up or not so it is good to keep it on the screen. Sometimes due to inactivity the infrared connection drops and it is good to be able to notice it immediately.

Now you can start your America Online (AOL) software:

...where you should select your modem on COM4 (Modem over IR) to connect to Internet.

Alternatively you can create dial-up connection with use of built-in dial-up features of Windows (in this case AOL software is not needed). Your MS Smartphone is now, after setting up of the infrared connection, visible as a standard modem on serial port COM (here: COM4).

Please note that during connection the antenna symbol in upper right corner of the display of MS Smartphone will change to symbol of 2 arrows: