Rolling over IRA's

[Jetsett]

I'm just starting out in the whole Financial Independence World and have a question that I hope someone could answer for me. I have been reading posts about how people are using their IRA's to role over into their Roth IRA's and I do not quite grasp the whole concept and I was wondering if someone could explain that to me? If I could even get a link or a book recommendation for this I don't doing the research myself. Thanks in advance.

[ChadR]

If it is a pretax IRA, the amount rolled into a ROTH IRA will be income to you.