by pokéglitch, extracted from http://pokeglitch.tripod.com/id4.html

Reboard the S.S. Anne
First of all, make sure the ship has set sail.
So you have to stand on a diagonal to the man.
Now move to the right while while pressing start and save the game.
Now turn the game off and turn it back on again. You should be facing the right. Now use surf. Instead of going to the side, you will go down.
Now go down again, and you can now enter the S.S. Anne.

I've gone ahead and included the other surf-related glitches from http://pokeglitch.tripod.com/id4.html

Other Surf-Related Glitches


Turn Grass into Water
First, go to as far down and to the left as you cn in Pallet town.
Then, go to the right while holding Start.
Then turn the game off and turn it back on, and then use surf.
You should go down, instead of the to side.
After that go up, and the top left hand corner should be water, instead of grass.
 
Go Back to Agatha from Lance
Here is how you do it. First, stand where I am in this picture, it is in Lances room in the Elite Four.
Now move to the right while holding start.
And save the game. Turn it off and turn it back on. You should be facing the right. Now use surf. You should go down instead of to the side.
Then move down twice. and there you go.

Surf in statues
As you know, from the glitch above, you can surf in any statue that looks like those. I.E. In the Cerulean Gym


Stand on water
First go to Cerulean Gym. Go and surf behind this swimmer.
Now press start and select surf again.

Surf on swimmer
First, once again, go to Cerulean Gym. Now as soon an you enter, go to the right.
Go all the way to the right, then go up behind the swimmer.
Now use surf.

Disappearing Girl
Here's how it goes: Go to Cinnabar Island and make sure you dont have the key to the gym with you (so its locked).

Now make the girl thats walking around line up with the gym door.  Now, quickly, go between the girl and the door.
It should keep saying The door is locked...
 It will keep saying in until the girl moves out of the way.  Once she does, quickly go to the right and surf.
Once you surf, the girl will disappear!
 
Bill's Secret Garden (taken from http://glitchcity.info/docs/billgarden)

Requirements: You need a Pokemon that knows surf and Pokemon Yellow.
Step One) Go to bills house, then go to the third tile to the right of the bottom of the right side pool.
Step Two) Hold down the up button as you press start.
Step Three) Save and restart the game.
Step Four) After the game reboots then surf. you should surf into the wall!
Step Five) From there you can surf into the water and from there you can surf to behind bills house.

There is nothing there, no "pokegods" or anything, just land. Thats the real Secret Garden, just rock.

Also, below is an embedded video that may clarify this and other tricks described earlier.

There are some other glitches not listed above, such as surfing on Lorelei or deadlocking the game at Lorelei or Lance. To date, nobody has found any way to use surfing glitches as a truly useful shortcut.

back