According to the TechCrunch newletter:-
"We've all been pretty upset about
Flash on the iPhone. It's been promised and we've pleaded to the heavens above for sweet release but still Apple laughs at our wasted prayers and tears. But there is a solution. If you absolutely must have Flash on your iPhone,
Tim Consolazio recommends trying an advanced version of VNC. First, some background: VNC is a console/screen sharing system that lets you log into and use other machines over the Internet. You can basically share your screen with others along with your mouse and keyboard. You can
try out VNC solutions for the iPhone right now and these currently let you connect to your remote PC or Mac and use it just as if you were sitting in front of the keyboard. This would also let you, theoretically, run Flash on your iPhone or Touch, albeit inside a browser."