<p>Now that .NET v3.5 SP1 has been released (along with VS2008 SP1), we now have access to the .NET entity framework.</p>

<p>My question is this.  When trying to decide between using the Entity Framework and LINQ to SQL as an ORM, what's the difference?</p>

<p>The way I understand it, the Entity Framework (when used with LINQ to Entities) is a 'big brother' to LINQ to SQL?  If this is the case - what advantages does it have?  What can it do that LINQ to SQL can't do on its own?</p>

There are a number of obvious differences outlined in that article @lars posted, but short answer is:
L2S is tightly coupled - object property to specific field of database or more correctly object mapping to a specific database schema
L2S will only work with SQL Server (as far as I know)
EF allows mapping a single class to multiple tables
EF will handle M-M relationships
EF will have ability to target any ADO.NET data provider
The original premise was L2S is for Rapid Development, and EF for more "enterprisey" n-tier applications, but that is selling L2S a little short.