Entity Framework
Since LINQ to Entities is based on Entity Framework, let's explain what Entity Framework is now.
ADO.NET Entity Framework (EF) is a new addition to the Microsoft ADO.NET family. It enables developers to create data access applications by programming against a conceptual application model instead of programming directly against a relational storage schema. The goal is to decrease the amount of code and maintenance required for data-oriented applications. Entity Framework applications provide the following benefits:
Applications can work in terms of a more application-centric conceptual model including types with inheritance, complex members, and relationships
Applications are freed from hardcoded dependencies on a particular data engine or storage schema
Mappings between the conceptual model and the storage-specific schema can change without changing the application code
Developers can work with a consistent application object model that can be mapped to various storage schemas...