>>>IMO, at the end of the day. 'Entity' is just another word for an object.
>>
>>So, in your opinion, 'Entity' could be business object, or DAL object, or UI object, right?
>
>More likely the business object. I don't think UI object can be considered as entity.

I was on the StrataFrame site the other day and saw a short diatribe by Les Pinter (an SF enthusiast, as it turns out) on the phrase "business object." Spot on IMO. Unfortunately, we seem stuck with it at this point.