What does this C++ code mean? (newbie dynamic memory, arrays question)?

Hi everyone:

I'm a C++ newbie and would really appreciate some help with this code snippet. Can anyone describe what is going on?

I think that an array is being created, but I don't understand how this works with double pointers.

double **m;

m = new double *[n];

Thanks a lot for any help.
And then:
for (long int in=0; in<n; in++)
{
m[in] = new double [nIC];
}