210
It's called a "finalizer", and you should usually only create one for a class whose state (i.e.: fields) include unmanaged resources (i.e.: pointers to handles retrieved via p/invoke calls). However, in .NET 2.0 and later, there's actually a better way to deal with clean-up of unmanaged resources: SafeHandle. Given this, you should pretty much never need to write a finalizer again.
When you have unmanaged resources and you need to make sure they will be cleaned up when your object goes away. Good example would be COM objects or File Handlers.