In Mass Effeect 2 for Xbox 360, you can import characters from the first Mass Effect game and receive nice bonuses for doing so.. from credits, to resources, and even free levels.
Import a level 60 character and you start at level 5, get 50k credits, 4k experience, and 10k of each resource.
Import a level 50 character and you start with 2k experience, 30k credits, and 5k of each resource.
Import any level character with the Rich Achievement from the first Mass Effect and you receive a bonus of 100k extra credits, on top of what you would get for their level bonuses.