Kevin Hoffman has a nice post outlining the differences between LINQ to Entities and LINQ to SQL. As I've stated before I think LINQ to SQL should go by the wayside for LINQ to Entities. If you're going to create a conceptual model that directly maps to your relational model you can still use LINQ to Entities. Why lock yourself into a direct mapping when you can instead have the flexibility of a conceptual model which can change independently of your relational model? LINQ to Entities is where it's at. Let's all accept that and start using it. Whenever you have the question of whether LINQ to SQL or LINQ to Entities is your best approach go with LINQ to Entities. 
tags: linq, dlinq, entities, linqtoentities, entityframework, adoef