My PC has internet, while my iPod Touch (3rd generation) doesn’t. I really need an answer that doesn’t involve chance of viruses or anything complicated!
Something very easy!!!
Well if you don't want to think about viruses and malware you simply shouldn't use the internet. As soon as you use the internet there is this possibility...
The easiest and only method I can come up for now is creating a Wireless hotspot on your computer using Connectify or Virtual Router and connect to it with your iPod touch.
Both options require your computer to have a wireless card or USB stick installed. Virtual Router also requires Windows 7.