The Entity Framework bridges the gap between how developers commonly manipulate conceptual objects (customers, orders, products; posts, tags, members; wall posts, private messages, friend connections) and the way data is actually stored (records in database tables). The technical term for a tool that provides this abstraction is object relational mapper (ORM). ORMs help developers be more efficient and focused, since they don’t need to spend brain cycles thinking about how to communicate with the database. It also means that the code is more portable – switching database software requires changing a setting in the ORM, not a rewrite of the whole codebase to match the new database’s dialect. As someone who has programmed using the ORM in Django, I can tell you how such a tool makes development less tedious and more enjoyable when you don’t have to consider SELECTS and INSERTS. In fact, I’ve never before written a line of SQL, yet I was able to build a rich web application thanks to an ORM
for more details :
http://blogs.msdn.com/b/adonet/archive/2010/07/19/absolue-beginners-guide-to-entity-framework.aspx


