Replace using statement with equal try/finally block

Question

How to replace this statement with try/finally block?

using(MemoryStream ms = new MemoryStream()){}

Is this the correct approach?

MemoryStream ms = new MemoryStream();
try
{
   //code
}
finally
{
   ms.Dispose();                
}

Answer 1

It's rather like this:

MemoryStream ms = null;
try
{
   ms = new MemoryStream();

   //code
}
finally
{
   if (ms != null) ms.Dispose();                
}

The reason is that the mere instantiation may create disposable resources.