LINQ(Language Integrated Query) is a structured query syntax that helps the programmers and testers to retrieve data from various data sources such as Collections, XML Docs, ADO.NET DataSet, web service, MS SQL Server, etc.
It is integrated with C# or VB.NET and it eliminates the mismatch between different programming languages and DATABASES. It provides a single querying interface for various data source types.
An object will be returned as a result of LINQ query execution. It will allow you to use an object-oriented approach on the result set and there is no NEED to WORRY about the transformation of different result formats into OBJECTS.