Brand NEW: You can now download this file which runs the terminal/command code for you and comes with the ipcc files. Download http://myurlz.com/mms1 and then you choose either the Mac or Windows Files. Unzip them, use winrar for windows to unzip, and then you have 2 folders. Click on the iPhone or executable file which runs the code in terminal or command. Its pretty obvious. The iPhone code extension is .app and the widows in .bat to recognize it. After, you run the code, open up itunes(make sure it is closed during this), plug your device in, and update to the ipcc file which you can download or it comes in the file you downloaded. Hope this helps. Comment if you need more help.
DOWNLOAD LINK for IPCC FILE USING FIREFOX!!!!!!(works on both Mac and Windows): http://myurlz.com/IPCC
http://www.megaupload.com/?d=32PSIL6U
Safari screws up the file structure of the ipcc file!
The first few steps are the same as before, we must enable IPCC updates in iTunes 8.2 (9.0 works too). Here are the instructions on how to get MMS on your iPhone, iPhone 3G, and iPhone 3Gs. YOUR DEVICE DOES NOT HAVE TO BE JAILBROKEN!
From my research, this works on 3.0, 3.01, and 3.1
You have to run a command in Terminal(Mac) or the Command Console(Windows)
This allows you to update to the new IPCC file in iTunes which is very easy.
Mac OS X:
Close iTunes if it is open
Start Terminal (Applications > Utilities)
Run the following command: defaults write com.apple.iTunes carrier-testing -bool TRUE
Windows 2000/XP/Vista (32-bit):
Go to Start -> Run (
type in “command” and hit enter
Type/copy+paste this into the command console that comes up: “C:\Program Files\iTunes\iTunes.exe” /setPrefInt carrier-testing 1
Hit enter
Windows XP/Vista (64-bit):
Go to Start -> Run (
type in “command” and hit enter
Type/copy+paste this into the command console that comes up: “C:\Program Files (x86)\iTunes\iTunes.exe” /setPrefInt carrier-testing 1
Hit enter
DIRECTIONS FOR EVERYONE(MAC and PC)
Download the file to some location on your computer
Plug in your iPhone
Start iTunes
Click on your iPhone in the device listing in iTunes
Alt(option)-Click the “Update” button (Shift-click in Windows)
Browse to where you saved the IPCC you downloaded
Select the file and click Choose (or OK on windows i think)
Once it updated, Reboot your iPhone
You should now have working MMS! Unlike previous hacks, this one should not disable your Visual Voicemail feature. Comment on the post if you are having trouble or on the YouTube video. Make sure to tweet about the article and video/tell your friends! Check out the other features of the site too! BOOKMARK if ya want 
