LINQ (Language Integrated Query) allows .NET languages like C# and VB.NET to query different data sources like object collections, ADO.NET datasets, XML documents, and SQL databases using a standardized query syntax. It simplifies working with collections by replacing traditional loops and delegates with a more concise query syntax that is type checked at compile time. LINQ can work with various data sources and developers don't need to learn different query languages for each data source. It provides a powerful tool for data manipulation in .NET applications.