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Box.net is a cloud storage and online collaboration service that lets you store up to 1GB of content for free, 10GB for $9.99 or 15GB for $19.99. In addition to these Personal plans, there are also Business ($15/user/month) and Enterprise (price negotiable) offerings (see the Box.net website for details).
Once you've signed up for an account, uploaded your files via the Box.net web site and downloaded the (free) iPhone app, you can browse your files and folders on the move, view and share a wide range of file types, save files to access offline when you don't have an internet connection (Wi-Fi or mobile broadband), post and reply to comments on your files or folders, and monitor file updates in your Box.net account. The Box.net iPhone app also works with iOS4's fast app-switching feature, and provides retina display support for iPhone 4 users.