Check out Brad’s slides on structured exception handling and memory management that he just published on his blog.
"This downloadable presentation is an overview of best practices and issues with the usage of exceptions, and different issues surrounding memory management including the IDisposable pattern, finalizers, memory pressure, HandleCollector, and why the using statement (Using in VB) is your friend! It’s an excellent overview of some fundamental exception and memory management topics."
You can also check out more elaborate documentation ( .NET Framework Resource Management ) of the recommended guidelines for IDisposable and finalizers.
[ Via rgabostyle.com ]