The sources.list file includes the list of packages that can be installed on the system.

Below is an example ubuntu dapper one

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# Ubuntu supported packages
# GPG key: 437D05B5
deb http://gb.archive.ubuntu.com/ubuntu dapper main restricted 
deb http://gb.archive.ubuntu.com/ubuntu dapper-updates main restricted
deb http://security.ubuntu.com/ubuntu dapper-security main restricted

deb-src http://gb.archive.ubuntu.com/ubuntu dapper main restricted
deb-src http://gb.archive.ubuntu.com/ubuntu dapper-updates main restricted
deb-src http://security.ubuntu.com/ubuntu dapper-security main restricted

# Ubuntu community supported packages
# GPG key: 437D05B5
deb http://gb.archive.ubuntu.com/ubuntu dapper universe multiverse 
deb http://gb.archive.ubuntu.com/ubuntu dapper-updates universe multiverse
deb http://security.ubuntu.com/ubuntu dapper-security universe multiverse

deb-src http://gb.archive.ubuntu.com/ubuntu dapper universe multiverse
deb-src http://gb.archive.ubuntu.com/ubuntu dapper-updates universe multiverse
deb-src http://security.ubuntu.com/ubuntu dapper-security universe multiverse

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If you are using Plesk it is a good idea to include thePlesk .deb repository with in the sources.list, below is an example forPlesk
8.6.0

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deb http://autoinstall.plesk.com/ubuntu/PSA_8.6.0/ dapper all 
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(you can check what version are availble by visiting  http://autoinstall.plesk.com/ubuntu/ )
So a complete sources.list file for - Ubuntu Dapper - Plesk 8.6.0 would be

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# Ubuntu supported packages
# GPG key: 437D05B5
deb http://gb.archive.ubuntu.com/ubuntu dapper main restricted
deb http://gb.archive.ubuntu.com/ubuntu dapper-updates main restricted
deb http://security.ubuntu.com/ubuntu dapper-security main restricted

deb-src http://gb.archive.ubuntu.com/ubuntu dapper main restricted
deb-src http://gb.archive.ubuntu.com/ubuntu dapper-updates main restricted
deb-src http://security.ubuntu.com/ubuntu dapper-security main restricted

# Ubuntu community supported packages
# GPG key: 437D05B5
deb http://gb.archive.ubuntu.com/ubuntu dapper universe multiverse
deb http://gb.archive.ubuntu.com/ubuntu dapper-updates universe multiverse
deb http://security.ubuntu.com/ubuntu dapper-security universe multiverse

deb-src http://gb.archive.ubuntu.com/ubuntu dapper universe multiverse
deb-src http://gb.archive.ubuntu.com/ubuntu dapper-updates universe multiverse
deb-src http://security.ubuntu.com/ubuntu dapper-security universe multiverse

deb http://autoinstall.plesk.com/ubuntu/PSA_8.6.0/ dapper all