Language Integrated Query (LINQ) is a powerful feature in Microsoft .NET that allows developers to write queries directly in their programming languages, such as C# or VB.NET. It simplifies data manipulation by enabling queries on various data sources, including databases, XML documents, and in-memory collections, using a consistent syntax. LINQ provides a set of standard query operators that can be used to filter, sort, and group data. This integration makes it easier to work with data in a more readable and maintainable way, reducing the need for complex SQL statements and improving overall code clarity.