Google is your friend!
There is a nice article on Transactions right here on CP
Using Transactions in ADO.NET[
^]
MSDN also has sufficient sources on
Transactions[
^]
You might also be interested in
Distributed Transactions[
^] and
TransactionScope[
^]
Use Transactions in SP's or ADO.NET?[
^] I think the most important thing is that a Transaction actually does what it does, which is making sure actions are rolled back if an exception occurs!
If you want to use it in an SP or in code kind of depends on you and your situation.
Hope this helps :)