there is so much available on requirement traceability matrix. to start with following links will certainly help you:
http://www.ofnisystems.com/Validation/Traceability_Matrix.htm
http://www.projectperfect.com.au/info_requirements_traceability.php
http://blog.psoda.com/?p=6
http://www.regulatory.com/forum/article/tracedoc.html
http://digg.com/u1P8lK
http://digg.com/u1P8m8
http://digg.com/u1P8me
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