
2. Add tap water conditioner into the bucket. Use the amount of water condition as directed on the container. A common brand you'll find at most pet stores is Tap Water Conditioner by Aquarium Pharmaceuticals. Or, if you have a reverse osmosis dionized (RO/DI) water filter, it can be used without adding water conditioner.
3. Place the bucket and tubing next to the aquarium in preparation for a water change.
4. Turn off all electricity to avoid any dangers. Heaters can break if exposed to excessive air as it will try to heat the room's temperature. Filters can go dry if water levels go below the suction tubing.
5. Place one end of the tubing into the fish tank and begin a suction by sucking on the other end of the tube like you would a straw. Make sure your end is below the end in the tank so that gravity pulls down the water into the bucket. Be sure to watch the water move down the tubing as you do not want to drink any of your fish's poop. Before it gets to your mouth, empty the water into a second bucket.
6. Remove any solid wastes inside the fish tank by gently siphoning the gravel to pick any settled debris.
7. When the bucket is almost full remove the tubing from the fish tank to break the siphon.
8. After removing the targeted amount of water, add the prepared water into the tank.
9. Plug any electrical equipment that was unplugged in Step 4.
Source : http://www.ehow.com/how_2266446_set-up-fish-tank.html