Managed resources are resources that the runtime’s garbage collector is aware and under control of. There are many classes available in the BCL, for example, such as a SqlConnection that is a wrapper class for an unmanaged resource. These classes already implement the IDisposable interface – it’s up to your code to clean them up when you are done.

It’s not necessary to implement a finalizer if your class only contains managed resources.

public class ObjectWithManagedResourcesOnly : IDisposable
{
    private SqlConnection sqlConnection = new SqlConnection();

    public void Dispose()
    {
        sqlConnection.Dispose();
    }
}