It gets rid of excessive nesting when you need multiple resources allocated after another (e.g. SqlConnection, SqlCommand, etc.). You can do using (han

It gets rid of excessive nesting when you need multiple resources allocated after another (e.g. SqlConnection, SqlCommand, etc.). You can do using (handle a = new handle(0), b = new handle(1), c = handle(3)) { // use a, b, c } instead, too, but that obviously only works with equal types. I'm usually not a friend of too deep nesting (worst thing I've seen in our codebase was 65 spaces deep) and in C# you already have one level for the class, one for the namespace (possibly) and another for the method. No need to add two more if you can help it.