The answer for all the midst is .... simply install a software called m-Router. M-Router simply act as a gateway between your bluetooth adapter and your PC LAN network, so that your Windows XP will allowed Internet connection sharing. So, doesn't matter your bluetooth adapter support Network Access profile or not.
Here is how my BlueSoleil interface look likes when connected to internet.
Just to share with you, surfing internet with Bluetooth is an extreme painful experience. The speed is a way too slow ! And the distance of the Bluetooth coverage is merely 10m ! But, is better than nothing ! Enjoy!
If you are NOT using m-Router, follow this link for how to configure your Zire 72 (applicable for most of the Palm device):
If you are using m-Router, follow this link:
If you wish to download m-Router, but unable to find it, then you can download it from here :