Finally , after many retrials with my galaxy s to connect to internet using ad-hoc network
i am using custom Rom CyanogenMod ‘android 2.3.7′
and creating ad-hoc network with windows 7 & it works successfully
It may not working if you make WPA2 security , but it works fine using WEP or none .
many thanks to Mahmoud Al Shinhab for helping me to test it again on 2.3.7

Steps:
1- Share your internet connection to wireless card
2- Open “Control Panel”
3- Open “Network and Internet”
4- Open “Network and Sharing Center”
5- Click “setup a new connection or network”
6- Setup “create an ad hoc network”
7- Enter Name and password
Note: it may not working when using WPA2 security , so leave it None or WEP
8- Enjoy with it.