Consider the code:
PreparedStatement ps = null;
ResultSet rs = null;
try {
ps = conn.createStatement(myQueryString);
rs = ps.executeQuery();
// process
Also note:
"When a Statement object is closed, its current ResultSet object, if one exists, is also closed. "
http://java.sun.com/j2se/1.5.0/docs/api/java/sql/Statement.html#close()
It should be sufficient to close only the PreparedStatement in a finally, and only if it is not already closed. If you want to be really particular though, close the ResultSet FIRST, not after closing the PreparedStatement (closing it after, like some of the examples here, should actually guarantee an exception, since it is already closed).