To make child attributes accessible to your model through a nested forms (Rails 2.3) you'll need to add the "#{child_class}_attributes" to the attr_accessible method in your parent class. If you don't use attr_accessible in your parent model (you would do this to restrict certain attributes to be accessed via a web form) then you should be all set.
Nested Has_one Relationship with Fields_for and Attr_accessible in Model Class