Presently I am working using single tier architecture. Now I am wanting to learn how to write code using 3 tier architecture. Please can you provide me with a simple example
A good tutorial, with complete source control download of a well written tiered application would be here:
http://nerddinnerbook.s3.amazonaws.com/Intro.htm
This isn't a tutorial about tiered architecture, but it's a well written app and gives some insight into why you might consider this architecture.
Additionally, as has only been briefly touched on above, this is about keeping your logic/storage/presentation code separate, so if you have to change one of them (e.g change from asp.net front end to a desktop application), it's not so hard to do.