Adsense for Mobiles.

Google has now developed ad software for mobile phones. It will start selling ads on websites or blogs that are designed for mobile devices. Website and blog owners will now be able to have Google ads that are fit to be viewed when accessed from a mobile device.
But in order to use AdSense for mobile, you should have a mobile-compliant webpage. By adding AdSense for mobile ad code to a standard webpage will not display ads at all.
You can create mobile-compliant webpage by rewriting your existing website in a mobile markup language, such as XHTML, WML, or CHTML. The most important thing is that you should take care of the layout. It must be properly formatted to display on mobile phones.
Develop your mobile website using server-side scripting such as PHP or ASP. You can then paste the PHP code snippet into the section of the page where you want the AdSense for mobile ads to appear.
At any point of time Google will not be able to assist you with creating a mobile website. However, you may find resources and tutorials on the web that could help you in creating a mobile site. Do a Google search for terms such as "create mobile website" or "make mobile webpage". You will definitely get many tutorials.

Once you've created a mobile webpage that complies with Google’s program policies, you're able to add Google ads to it!

To use adsense mobile, log-in to AdSense and switch to AdSense Setup > AdSense for Mobile.
Once you’ve chosen your ad format (single or double, text-link only at the moment) and colors, and specify your document format – “wml (WAP 1.x)”, “xhtml (WAP 2.0)”, or “chtml” – you will be provided with a code snippet to insert into your pages.