Device is connected to the computer using Serial port, if computer does not have the serial port you have to buy USB to Serial Converter.
irattach /dev/ttyS0 -d tekram -s echo "9600 > /proc/sys/net/irda/max_baud_rate pppd call irda debug dump logfd 2
In /etc/ppp/peers/irda set speed to 9600
ALSO! Please note that you need to change the baud rate on the client Computer/PDA/Phone too!
The rest is written in the guide IrDA Internet Sharing.