Briefcase for iPhone
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Briefcase is an application that allows an iPhone to wirelessly connect to any local Mac using Bonjour zero-configuration networking technology, or over the internet if the remote computer has its own IP address. Once connected to a Mac, you can browse its system on the iPhone using a hierarchical menu system similar to that of the Finder on OS X. Downloading a file is as easy as tapping on it in the iPhone interface.
On the iPhone, you can view a list of the files stored within Briefcase and choose from a number of file-specific actions, including viewing the files right on the iPhone. Briefcase offers support for viewing Word, Excel, PDF, MPEG4, MP3, Pages, and other media and document file types.
Of course these files can also be upload to a another Mac; and once you are connected to a machine, you have some other interesting options - such as the option to open a PDF on the Mac from the iPhone or set a JPEG as the machine's desktop picture. A wide variety of options of this sort will be available when Briefcase ships this fall.
Briefcase is made by Hey Mac Software (http://www.heymacsoftware.com) and will be priced at $5.