Let\'s say i have a table named User. When I use the Entity Framework to get the records i do like this:
var db = new Context();
var users = db.Users;
From here http://msdn.microsoft.com/en-us/library/cc853327.aspx
When you create an ObjectQuery or LINQ query, the query may not be executed immediately. Query execution is deferred until the results are needed, such as during a foreach (C#) or For Each (Visual Basic) enumeration or when it is assigned to fill a List collection. Query execution begins immediately when you call the Execute method on an ObjectQuery or when you call a LINQ method that returns a singleton query, such as First or Any. For more information, see Object Queries and Query Execution (LINQ to Entities).
So when your query has a WHERE clause it will just load the results filtered by the database with the where.