Follow this link to view the recent episode of MSDN TV where they discuss LINQ for VB.NET.
Overview
Visual Basic 9.0 will offer radical improvements in its ability to work with data in all its forms: as objects, as XML, and as relational data. Paul Vick and Amanda Silver discuss the latest Customer Tech Preview of the next version of Visual Basic to hit the Web. It includes support for DLinq (language integrated query over relational data) and expanded editor support for query statements and integrated XML.