If you are going to unlock your iPhone, here are the places you can go to grap a tutorial or files needed

Files needed

iUnlock application plus Essential files

http://rs208.rapidshare.com/files/55046131/iunlock-Contains-Files.rar
http://ericlewis91.googlepages.com/iunlock-Contains-Files.rar

iUnlock only

http://www.deadbeef.cn/files/iUnlock.zip
http://mirror1.deadbeef.cn/iUnlock.zip
http://www.tr0gd0r.com/iUnlock.zip
http://iphonedev.km20825.keymachine.de/iUnlock.zip

Unlock Tutorial

http://www.freeiphoneunlock.com/guide/
http://www.hackint0sh.org/forum/showthread.php?t=5799 (see below in case you can't open the page)
http://iphone.unlock.no/#troubles

Thanks to Harro and dev team and sam

Crackers software unlock guide with files

May need to install bsd subsystem. The rest should work!

Preliminary Steps:

• Have the system restored with 1.02.

Lets Start

• Connect your iPhone via USB Cable to your computer
• Ignore and shut down iTunes

MAC: The following tasks involve using iNdependence.
PC: The following tasks involve using iBrickr

• Jailbreak your iPhone using iNdependence or Brickr
• Activate your iPhone using iNdependence or Brickr (or Iasign for PC)
• Install SSH using iNdependence or Brickr

Install the BSD Subsystem. Use AppTapp or iBrickr

PC+MAC:

• Now we want to copy the files from the Required Files folder
• Copy the Files to your desktop.

Use an SFTP client

Mac: I used fetch to connect to your iPhone. - Some people are having problems with fetch. I will investigate and update soon.
PC: Use WinSCP

• Make a new connection using your iphones ip and the login: root and pass: dottie
• Specify the path as /usr/bin
• If you can't directly connect to the /usr/bin directory try locate it in your Sftp client.
• Copy (drag from your computer to ipod dir screen) the files across and specify that they are all 0755 permissions.

SSH Connection:

MAC: Open Terminal (on mac) and type in: "ssh -l root xxx.xxx.xxx.xxx" (The xxx's are your iphones ip address - dont type the "")

PC: Open Putty and type in your ip of your iphone and hit connect
PC: You will be asked for a login: root and a password dottie

MAC: You should be asked for a password, enter dottie

MAC: Now at the prompt type launchctl unload -w /System/Library/LaunchDaemons/com.apple.CommCenter.plist NOTE if this didn't work, just do the PC method directly below.

PC : This bit didnt work for me, the unload of the commcenter so I went into my SFTP client, navigated to the LaunchDaemons directory and just copied the commcenter file to my desktop, then deleted it from the iphone

• Type mkdir -p /usr/local/etc and hit enter.
• Your folder to save minicom data is now prepared.
• Type in: minicom -s and hit enter
• Navigate with the arrow keys down to Change serial and press enter
• Press A
• Press delete until all you are left with is /dev/
• Type in tty.baseband (it should now look like /dev/tty.baseband)
• Press Enter
• Press ESC
• Navigate down to exit and hit Enter
• Type in AT and hit enter. You should see it say OK.
• Hold Control and press A. Let go of the buttons and Then press X. It will ask if you wish to exit. Hit enter.

iUnlock Time:

• Type in cd /usr/bin and hit Enter
• Type in iunlock ICE03.14.08_G.fls nor and hit enter. It should complete after a little while.
• Type minicom and hit enter

AT S7=45 S0=0 L1 V1 X4 &c1 E1 Q0
AT+CLCK="PN",0,"00000000"
AT+CLCK="PN",2

Now back in SSH type launchctl load -w /System/Library/LaunchDaemons/com.apple.CommCenter.plist

Restart your phone

The iphone has now been software unlocked