This is a big topic but I think what you want to look into is the ASP.NET Membership Provider.
I would start here: Examining ASP.NET 2.0's Membership, Roles, and Profile.
There's one thing messageboard
websites, eCommerce websites, social
network websites, and portal websites
share in common: they all provide user
accounts. These websites, and many
others, allow (or require) visitors to
create an account in order to utilize
certain functionality. For example, a
messageboard website, like
ASPMessageboard.com, allows anonymous
and authenticated visitors to view and
search the posts in the various
forums. However, in order to be able
to post a new thread or reply to a
message a visitor must have an account
and must log into the site.