Ten Traps in C# for C++ Programmers
Though this boils down to basics, these are most often missed out in projects and hence are performance issues.
http://ondotnet.com/pub/a/oreilly/dotnet/news/programmingCsharp_0801.html
The author has very beautifully touched on topics like:
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Destructors
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Dispose and Finalize
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Value & Reference Types
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Boxing
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Structures
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Virtual methods
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and many more...
A must read for newbies...