I found this source is good for beginners.
http://www.informatik.uni-freiburg.de/~engelhar/calibration.html
Although the code is written under xcode. You only need to make slight changes to work under other os.
Matt's codes:
http://graphics.stanford.edu/~mdfisher/Kinect.html
ROS technical documents:
http://www.ros.org/wiki/kinect_calibration/technical
http://www.ros.org/wiki/kinect_node/Calibration
Nicolas codes:
http://nicolas.burrus.name/index.php/Research/KinectCalibration#tocLink0
Programming tilts:
https://groups.google.com/forum/?fromgroups#!topic/openkinect/AxNRhG_TPHg