Six-part series on ASP.NET Master Pages and SharePoint

This links will help on how we can use ASP.NET master page within SharePoint

1. Introduction to Master Pages.
2. Examining the out of the box Master Pages in SharePoint.
3. Developing a custom Master Page for SharePoint.
4. Deploy a Master Page for a production ready system.
5. Customizing the Application.master Page.
6. Incorporating a Master Page into a SharePoint site definition