Development for the iPhone is provided by Apple for Mac OS X exclusively. There are several reasons to do it like that - the most important one would be that iPhone OS Frameworks are all available under Mac OS X.
Those of you who would like to play around with iPhone development under Linux or Windows can now follow a tutorial published by IBM on how to use the Eclipse C/C++ Development Toolkit (CDT) to program native applications for the iPhone. This way you can write iPhone applications by using Eclipse IDE on Windows and Linux, too. The only requirement is that you need a jailbreaked iPhone.
As a conclusion I can say that it's quite complicated and by far not as fluent as developing on the Mac OS platform (e.g. Simulator is missing) - but those wanting to experiment on with the iPhone SDK on Windows or Linux will find this tutorial a useful resource.
I kindly mirrored the tutorial on my webserver - you can download it here ...
Thanks for this, I was looking for somewhere to get started - there's not much on this perspective