iPhoneShopper.com

The steps to enable Adobe Flash on your iPhone are listed below:

1. Jailbreak your iPhone if not done so already  (click here if you need help)
2. From Cydia Installer go to Manage -> Sources -> Edit -> Add http://repo.benm.at
3. From Cydia Installer go to Search, then enter Frash as Package Name, choose "Frash - Frash for iOS"
4. From Cydia Installer select install and confirm for the "Frash - Frash for iOS" package
5. Reboot the iPhone

* Note when you eventually browse to a site that contains Flash the internet browser display the word Flash in the middle of the screen with a Grey background at which point just touch the screen for it to continue to load the Flash animation.

** This works for iPads as well.