>Is there any benefit to converting my data access layer to Linq To SQL?

The one big benefit I've seen is the ability to defer query execution until it's needed. I've always disliked having to create multiple overloads of queries in my business objects to allow for things like paging of the data (I'm usually doing web apps so this comes up a LOT). Now I can write the standard query and have a simple control which handles paging w/o having to add any overloads. I just return an IQueryable<MyEntity> and don't worry about what the client-side does with it.