Knowing when to dispose of SPWeb or SPSite objects is confusing as hell. Well, Roger Lamb has an excellent page showing patterns that can leak memory, and how to avoid them. This should be mandatory reading for SharePoint devs. (Previously mentioned here – but this is a better link)
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Andy Burns' Blog 
Andy thought I’d point out I’ve been keeping a collection of these as people seem to be blogging about this in bits and no-one has a definitive list:
http://www.diigo.com/user/jthake/sharepoint+development+performance