void CombiningCallsBestPractice()
{
using (SPSite siteCollection = new SPSite(SPContext.Current.Web.Url))
using (SPWeb web = siteCollection.OpenWeb())
{
//Perform operations on site.
}
// SPWeb object web.Dispose() automatically called; SPSite object
// siteCollection.Dispose() automatically called.
}
Source :
http://msdn.microsoft.com/en-us/library/aa973248(office.12).aspx