Q: Forgot passcode, never synced with computer

You'll have to force the phone into recovery mode & restore as a new device to remove the passcode. All data on the phone will be erased. There is no other way:

Turn your phone off. Leave the USB cable connected to your computer, but NOT your phone, iTunes running, press & hold the home button while connecting the USB cable to your dock connector, continue holding the home button until you see “Connect to iTunes” on the screen. You may now release the home button. iTunes should now display that it has detected your phone in recovery mode, if not quit and reopen iTunes. If you still don’t see the recovery message repeat these steps again. iTunes will give you the option to restore from a backup or set up as new. In your case, the ONLY option is new.

You must place the iPhone into Recovery Mode. If successful, this will require restoring the iPhone with iTunes and I'm pretty sure the iPhone being backed up as the first step is not available when in Recovery Mode. Since the iPhone has never been synced with this computer, the iPhone will be restored as a new iPhone - all data on the iPhone will be lost.

If she has an iCloud account and has backed up her iPhone over the air with her iCloud account, she can try restoring her iPhone again direct with her iPhone from her iCloud backup.

http://support.apple.com/kb/ht1808

You're welcome.

Whoooo, my wifes ipad has been out of action for 1 maybe even 2 years.......had given up already. Never thought about connecting it to itunes with the iPad turned off, it worked !!!!! blissssss (will be in the good books with wifie today )

Upppp it is wjosten to thank of course !

Hey Bro when i press restore button then again a button (restore and update) i pressed it and then a windows comes up saying that itunes going to install 5.1.1 to my iphone i pressed next then it start to download a 802 Mb file name "iphone software update" and time to download is 5 hours its tooo long what i do ???

Some people say they restore in just 15 min plzzzz reply me ASAP Thnkxx in Advance

You have no other options. You must download and install 5.1.1.

thnkxx for reply Man but its too long and the Main problem is that i'm in Pakistan and Power fails after every year and it start downloading agin from start plzzz tell me any other way ASAP

There is no other way.

Hey Bro when i press restore button then again a button (restore and update) i pressed it and then a windows comes up saying that itunes going to install 5.1.1 to my iphone i pressed next then it start to download a 802 Mb file name "iphone software update" and time to download is 5 hours its tooo long what i do ???

Some people say they restore in just 15 min plzzzz reply me ASAP Thnkxx in Advance

can i go for a jailbreak ??

You mean go for hacking the iPhone? 

That won't change anything in this regard.

Tnanks a Lot Bro i got my iphone restored its working perfect