I assume you'r talking about the using control block and not the using [namespace] statement. Basically the keyword is syntactic sugar for safely initializing and disposing objects. It works with any object that implements IDisposable. 
The following:
using(MyType obj = new MyType())
{
  ... do stuff.
}
is equivalent to:
MyType obj = new MyType();
try
{
  .... do stuff
}
finally
{
  if(obj != null)
  {
      obj.Dispose();
  }
}