To GOTO or not to GOTO?

Your code is extremely non-idiomatic and you should never write it. You're basically emulating C in C++ there. But others have remarked on that, and pointed to RAII as the alternative.

However, your code won't work as you expect, because this:

p = new int;
if(p==NULL) { … }

won't ever evaluate to true (except if you've overloaded operator new in a weird way). If operator new is unable to allocate enough memory, it throws an exception, it never, ever returns 0, at least not with this set of parameters; there's a special placement-new overload that takes an instance of type std::nothrow and that indeed returns 0 instead of throwing an exception. But this version is rarely used in normal code. Some low-level codes or embedded device applications could benefit from it in contexts where dealing with exceptions is too expensive.

Something similar is true for your delete block, as Harald as said: if (p) is unnecessary in front of delete p.

Additionally, I'm not sure if your example was chose intentionally because this code can be rewritten as follows:

bool foo() // prefer native types to BOOL, if possible
{
    bool ret = false;
    int i;
    // Lots of code.
    return ret;
}

I've never had to use a goto in C++. Ever. EVER. If there is a situation it should be used, it's incredibly rare. If you are actually considering making goto a standard part of your logic, something has flown off the tracks.

I am not sure what do you mean by clean up code but in C++ there is a concept called "resource acquisition is initialization" and it should be the responsibility of your destructors to clean up stuff.

(Note that in C# and Java, this is usually solved by try/finally)

For more info check out this page: http://www.research.att.com/~bs/bs_faq2.html#finally

EDIT: Let me clear this up a little bit.

Consider the following code:

void MyMethod()
{
    MyClass *myInstance = new MyClass("myParameter");
    /* Your code here */
    delete myInstance;
}

The problem: What happens if you have multiple exits from the function? You have to keep track of each exit and delete your objects at all possible exits! Otherwise, you will have memory leaks and zombie resources, right?

The solution: Use object references instead, as they get cleaned up automatically when the control leaves the scope.

void MyMethod()
{
    MyClass myInstance("myParameter");
    /* Your code here */
    /* You don't need delete - myInstance will be destructed and deleted
     * automatically on function exit */
}

Oh yes, and use std::unique_ptr or something similar because the example above as it is is obviously imperfect.

There are basically two points people are making in regards to gotos and your code:

1. Goto is bad. It's very rare to encounter a place where you need gotos, but I wouldn't suggest striking it completely. Though C++ has smart enough control flow to make goto rarely appropriate.

2. Your mechanism for cleanup is wrong: This point is far more important. In C, using memory management on your own is not only OK, but often the best way to do things. In C++, your goal should be to avoid memory management as much as possible. You should avoid memory management as much as possible. Let the compiler do it for you. Rather than using new, just declare variables. The only time you'll really need memory management is when you don't know the size of your data in advance. Even then, you should try to just use some of the STL collections instead.

In the event that you legitimately need memory management (you have not really provided any evidence of this), then you should encapsulate your memory management within a class via constructors to allocate memory and deconstructors to deallocate memory.

Your response that your way of doing things is much easier is not really true in the long run. Firstly, once you get a strong feel for C++ making such constructors will be 2nd nature. Personally, I find using constructors easier than using cleanup code, since I have no need to pay careful attention to make sure I am deallocating properly. Instead, I can just let the object leave scope and the language handles it for me. Also, maintaining them is MUCH easier than maintaining a cleanup section and much less prone to problems.

In short, goto may be a good choice in some situations but not in this one. Here it's just short term laziness.