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See the links below,
https://www.salesforce.com/us/developer/docs/apexcode/Content/apex_classes_example.htm
http://salesforce.stackexchange.com/questions/431/what-are-the-best-practices-for-using-polymorphism-in-apex
http://th3silverlining.com/2009/12/23/polymorphism-driven-by-apex-class-inheritance/
http://www.salesforce.com/us/developer/docs/dbcom_apex/Content/langCon_apex_SOQL_polymorphic_relationships.htm
Regards,
Ashish