LINQ to SQL is an ORM (object relational mapping) implementation that ships in the .NET Framework "Orcas" release, and which allows you to model a relational database using .NET classes. You can then query the database using LINQ, as well as update/insert/delete data from it.
LINQ to SQL fully supports transactions, views, and stored procedures. It also provides an easy way to integrate data validation and business logic rules into your data model.