This article I have found to be a good reference. The example below is taken from it
Dynamic SQL[
^]
SELECT @sql =
N' SELECT @cnt = COUNT(*) FROM dbo.' + quotename(@tbl) +
N' WHERE LastUpdated BETWEEN @fromdate AND ' +
N' coalesce(@todate, ''99991231'')'
SELECT @params = N'@fromdate datetime, ' +
N'@todate datetime = NULL, ' +
N'@cnt int OUTPUT'
EXEC sp_executesql @sql, @params, '20060101', @cnt = @count OUTPUT