Side note: JavaME 3.0 comes with an IDE, it is an nice IDE except debugging. It require NetBean graphic debugger attach to it in order to perfrom debugging. Thus, Eclipse is better in debugging point of view.
Setting up Eclipse for JavaME
1. Download JavaME latest version at http://java.sun.com/javame/downloads/index.jsp
2. Install JavaME with the download executable. Note: Remember the installation location. It is require to set up Eclipse
3. Download Eclipse MTJ at http://www.eclipse.org/dsdp/mtj/
4. Unzip the downloaded MTJ. It contains an eclipse folder. Copy the contents inside MTJ's eclipse folder to your eclipse installation folder. I did not use software upgrade feature in Eclipse because it failed on me
5. Download Proguard at http://proguard.sourceforge.net/. It helps to bfuscate your application build.
6. Unzip the download proguard to any location. Remember this location as it is required for Eclipse set up
7. Start Eclipse and follow this Eclipse Help link http://help.eclipse.org/galileo/index.jsp?topic=/org.eclipse.mtj.doc.user/html/gettingstarted/gettingstarted.html for configuring Eclipse
8. If you follow the Eclipse help link to set up Eclipse for JavaME, you are now ready to use Eclipse to do JavaME programming.