LINQ to SQL is a component of the .NET Framework that allows developers to interact with a SQL Server database using .NET languages like C# and VB.NET. It provides a simple way to query and manipulate data by using Language Integrated Query (LINQ) syntax, which makes database operations more intuitive and easier to read. With LINQ to SQL, developers can work with database tables as if they were regular .NET objects. This means they can perform operations like inserting, updating, and deleting records without writing complex SQL queries. It streamlines data access and helps maintain cleaner code in applications.