Most sumps ive seen are built using a 10 or 20 gallon tank and plexiglass. It consists of a place that the water flows from the tank down to a drip tray which then distributes the water over your bioballs or whatever you have for biological filtration. Then the water flows down through a sponge or filter floss and any chemical filtration you may want to insert like carbon. Then the water finally falls to the bottom of the 20 gallon tank and flows to the return pump to bring it back up to the tank. You can also keep heaters, or if its a salt water tank, any benificial algaes you may want in the part of the sump that doesnt contain the bioballs.
Its a good way to hide some stuff that would normally be in your tank that might not look good. Also it can provide another place to work on the main tank from; for example topping off your main tank with water or adding ferts.
If i were you I would do alot more research about sumps because you also need to build a prefilter box and get the syphon to match your return pump. Im looking into them myself and still want to learn alot more.