.net - MemoryStream must be explicitely be disposed?

Question

As MemoryStream is an unmanaged resource does it always have to be disposed?

Given:

1) A method is invoked.
2) A MemoryStream object is created (MemoryStream ms = new MemoryStream();).
3) An exception occurs and is caught from the invoking classes.

The reference on the MemoryStream object is therefore lost. Does this scenario need a try/finally-block (or using-statement)?

Answer 1

In general, all disposable objects must always be disposed.

However, MemoryStream doesn't actually need to be disposed, since it doesn't have any unmanaged resources. (It's just a byte[] and an int)
The only reason it's disposable in the first place is that it inherits the abstract Stream class, which implements IDisposable.

Note that every other stream must be disposed.