Read http://blog.phatboyg.com/

DisposableClass.cs

public class DisposableClass :
    IDisposable
{
    bool _disposed;

    public void Dispose()
    {
        Dispose(true);
        GC.SuppressFinalize(this);
    }

    ~DisposableClass()
    {
        Dispose(false);
    }

    protected virtual void Dispose(bool disposing)
    {
        if (_disposed)
            return;

        if (disposing)
        {
            // free other managed objects that implement
            // IDisposable only
        }

        // release any unmanaged objects
        // set thick object references to null

        _disposed = true;
    }
}

IDisposable.cs

public interface IDisposable
{
    void Dispose();
}

SubDisposableClass.cs

public class SubDisposableClass : 
    DisposableClass
{
    private bool _disposed;

    // a finalizer is not necessary, as it is inherited from
    // the base class

    protected override void Dispose(bool disposing)
    {
        if (!_disposed)
        {
            if (disposing)
            {
                // free other managed objects that implement
                // IDisposable only
            }

            // release any unmanaged objects
            // set thick object references to null

            _disposed = true;
        }

        base.Dispose(disposing);
    }
}