If you don't want to transform your N8x0 into an access point you can use an Ad-Hoc Wifi connection between your PC and the N8x0.
Than You'll have to define a network route between your 2 interfaces on the N8x0 (I'm not sure if IP Masquerading is required and if it is you might have to build a custom kernel ... )
All in all it is quite a complicated task when you can buy a Bluetooth dongle for your computer and connect directly to your phone ...