Which iOS do you have? The new iOS 4 already supports multitasking. You have to call the App delegate's method applicationDidEnterBackground: "Use this method to release shared resources, save user data, invalidate timers, and store enough application state information to restore your application to its current state in case it is terminated later.
If your application supports background execution, called instead of applicationWillTerminate: when the user quits."
To restore your application (restart any tasks that were paused (or not yet started) while the application was inactive) you have to call the App delegate's applicationDidBecomeActive method.
I would suggest you to read the UIApplicationDelegate Protocol Reference