Thanks for the question. The following article outlines how to use an iPhone without a wireless service plan:
Follow these steps to use your iPhone without a wireless service plan:
1. Insert the SIM card from your new, activated iPhone or one that was previously used to activate the original iPhone.
2. Connect the iPhone to iTunes on a computer connected to the Internet.
Once iTunes activates the device, you're free to use the iPhone as if it were an iPod touch.
Additionally, if you have issues restoring your device, see the following articles: