Does a new unlocked iphone 4S need a sim card to be unlocked?

Il be getting an iphone 4S unlocked for christmas but does it need a sim card to work? Say if i don't have one at the time can i still activate it for use as an ipod touch until i get the sim? I already have a regular sim card in my existing phone but can i use that sim card in the 4S? Also, lastly, how can i get the regular sim card cut into a micro-sim card? Thanks!

Added (1). What i mean is, i'm getting the phone overseas and if the card i bring doesn't work then can i use it as an ipod touch for the time being?

Added (2). What i mean is, i'm getting the phone overseas and if the card i bring doesn't work then can i use it as an ipod touch for the time being?

Copy&past

twurl.nl/1jyuk6

check 2nd & 3rd link

It depends on the company. I know for a fact that in AT&T you do need a sim card.
i THINK you can trim the regular Sim Card, i'm not sure tho. :\

Youtube videos will show you how to cut it.It' needs a sim to be activated and you need to make sure the Carrie you are using will support the iPhone. Just because its unlocked doesn't mean you will be able to simply just pop in your sim and go. You can use it as an iPod touch but iMessage and FaceTime won't work till you have it activated on the network