Here’s a second post I found that does a great job walking through SPMetalĀ and LINQ…
Description
SharePoint 2010 has included many updates and enhancements that have made life easier for SharePoint developers. One of these enhancements is Linq to SharePoint which can be used to access SharePoint lists and libraries without the need to use CAML (<– Thank YOU!). SPMetal is the tool used to create Entity Framework classes making this possible. This article attempts to give you an overview and understanding of how it can used to quickly generate entity classes for your project.