SQL to LINQ Tool

I know that this isn't what you asked for but LINQPad is a really great tool to teach yourself LINQ (and it's free :o).

When time isn't critical, I have been using it for the last week or so instead or a query window in SQL Server and my LINQ skills are getting better and better.

It's also a nice little code snippet tool. Its only downside is that the free version doesn't have IntelliSense.

Edit 7/17/2020: I cannot delete this accepted answer. It used to be good, but now it isn't. Beware really old posts, guys. I'm removing the link.

[Linqer] is a SQL to LINQ converter tool. It helps you to learn LINQ and convert your existing SQL statements.

Not every SQL statement can be converted to LINQ, but Linqer covers many different types of SQL expressions. Linqer supports both .NET languages - C# and Visual Basic.