The January Orcas CTP went out last night about 8:30 Pacific time. It is available both as a regular install, and on a virtual machine. I have not had a chance to install it yet, so I can't give too many details of exactly what is available. However, most of the builds I was seeing around the time the code froze for its release had good support for LINQ to Objects and only shaky support for Linq to SQL. The release notes for the product are, however, more sanguine on Linq To SQL and Linq to Entities support.