Create Free Account at Raptor VPN
http://www.raptorvpn.com/api/form.php
Activate the account from your email
Now on to your ANdroid Device:
Settings -> Wireless and Networks
Click VPN Settings
Click Add VPN
Select Add L2TP/IPSec PSK VPN
Enter VPN Name: RaptorVPN
Enter VPN Server: l2tp.spotflux.com
Set IPSec pre-shared key to "raptor"
Save your settings
Now connect to "RaptorVPN" from the VPN menu
Screencaptures available at
http://www.abtevrythng.com/2012/01/100-free-working-android-vpn-service.html