using is used when you have a resource that you want disposed after it's been used.
For instance if you allocate a File resource and only need to use it in one section of code for a little reading or writing, using is helpful for disposing of the File resource as soon as your done.
The resource being used needs to implement IDisposable to work properly.
Example:
using (File file = new File (parameters))
{
*code to do stuff with the file*
}