A project I\'m working on at the moment involves refactoring a C# Com Object which serves as a database access layer to some Sql 2005 databases.
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If using C# and .NET 3.5, with the addition of MS SQL Server then LINQ to SQL is definitely the way to go. If you are using anything other than that combination, I'd recommend an ORM route, such as nHibernate or Subsonic.