[Non-Touchscreen Windows Mobile Other] Menneisyys:
First, get THIS file (it's a slightly rearranged version of jockyw2001's original. For example, I've collected the registry import files into one file and separated the files into directories named after the steps you need to do). UnRAR it with, say, WinRAR. Now, do the following:

If you've already installed Resco File Explorer (along with its registry plug-in) and at least once started the latter, copy All.reg from Step 1 - Registry import to anywhere on your SP and click it from File Explorer. It will be imported into the Registry.

Go to the root directory of your SP and to the Step 2 - Windows directory copy directory on your desktop computer. Copy the Windows directory on your SP.

Go to the Step 3 - flash6 directory on your desktop and the \Windows\Macromedia directory on your SP. Overwrite flash.dll on your SP with the one on your desktop.

Go to Step 4 - regserv and copy regsvrce.exe anywhere on your SP. From inside File Explorer (on your SP), execute it to register Flash. To do this, enter \Windows\Macromedia\flash.dll in the Full pathname... text input field (176*220 screenshot). (To make this easier (to avoid entering the path on the phonepad / keyboard of your phone), I recommend for example Pocket Controller on the desktop. If you can’t use Ctrl-V to paste to there (the case with the version 5.06 + HTC Vox combo, but NOT with the Oxygen), use ViTO’s excellent CopyPaste on the Smartphone to copy the contents of the clipboard to the input field.)

Then, just press OK and “Yes” in the confirmation dialog. After some 2-3 seconds, you’ll hear another bell. Now, start regsvrc.exe again; you’ll immediately see a confirmation (success) dialog (176*220 screenshot).

On the desktop, go to Step 5 - Flash7 and copy flash.dll to \Windows\Macromedia on your SP in order to overwrite the in step 3 copied Flash 6 version with the new, Flash 7 one.

Now you can start enjoying REAL Flash content!

Note that the above tutorial explains how you can install Flash in the main storage. Should you want to install Flash on your storage card (to save 1.5 Mbytes of main storage, which is a real must on Smartphones with less than 128M built-in Flash ROM), do the following (it's pretty much the same as with the previous case, except for the registry file you'll need to import and the paths you need to use; I used the bold typeface to emphasize the differences):

import THIS registry file (it's NOT the same as Step 1 - Registry import\All.reg! Do NOT import the latter!)

Go to the \Windows directory of your SP and to the Step 2 - Windows directory copy\Windows directory on your desktop computer. Copy everything BUT the Macromedia subdirectory to your SP (that is, do NOT copy the latter, only the AppMgr subdirectory and the two files, Macromedia Flash Player ActiveX.unload and nmsrapix.dll, in \Windows.)

On your SP, change the current directory to your storage card - that is, it should be \Storage Card. Create a subdirectory named Windows there and copy the Macromedia subdirectory in there (so that, finally, flash.dll will be under \Storage Card\Windows\Macromedia)

Go to the Step 3 - flash6 directory on your desktop and the \Storage Card\Windows\Macromedia directory on your SP. Overwrite flash.dll on your SP with the one on your desktop.

Go to Step 4 - regserv and copy regsvrce.exe anywhere on your SP. From inside File Explorer (on your SP), execute it to register Flash. To do this, enter \Storage Card\Windows\Macromedia\flash.dll in the Full pathname... text input field and go on as explained in the main storage-centric tutorial.

On the desktop, go to Step 5 - Flash7 and copy flash.dll to \Storage Card\Windows\Macromedia on your SP in order to overwrite the in step 3 copied Flash 6 version with the new, Flash 7 one.

The plug-in works great (additional screenshot); you’ll need a cursor emulator like SPHelper to click labels / buttons like in THIS screenshot.

Note that both IEM and Opera Mobile are able to make use of the plug-in. The two programs have somewhat different strengths and weaknesses.

First, IEM can't make use the up/down arrow keys; that is, if you would like to, say, play a game depending on these two directions, they will be unplayable. In these cases, you MUST use Opera Mobile. Second, as far as playing back YouTube videos is concerned, while IEM (unlike on the Pocket PC – it’s pretty strange the SP version of IEM is better in this respect) you will want to prefer Opera Mobile because it’s slightly faster at playback. You will still want to overclock your phone - if it’s a TI OMAP-based one, with OMAPClock.

Under Opera Mobile (as opposed to IEM), in the default mode, the flash plug-in size will be really tiny as can be seen in HERE. (Therefore, you’ll want to switch to Desktop mode and use a Zoom level of, on QVGA machines, in general, 50%, and, on 176*220 models, 25%) Unfortunately, you will still have problems with scrolling down / right – in the default, link scrolling mode, you will only see the top left part of the page and won’t be able to scroll anywhere (not even clicking the scrollbars with SPHelper). To fix this (and to scroll down to the Flash animation), you MUST switch to Image (scrolling) mode. With Opera Mobile, the up/down arrows do work, unlike with IEM, as can also be seen in THIS screenshot (otherwise, I couldn’t have been able to go down).