I am writing a Linq to CSV provider.  I may publish the source code, and if not the source then the dll.  Send me a note.  The first Task I am doing is learning about the following interfaces

1.  IQueryable

2.  IQueryProvider

I will post details as I implement them.

***Update*****

As it turns out alot of other people already implemeted this idea.  Instead of re-inventing the wheel I will point you to one of the ones I found.

http://www.codeproject.com/KB/linq/LINQtoCSV.aspx

I am instead focusing my time on silverlight , WPF, Dynamic Data, Asp.net MVC, and other technologies that cross my path.  Let me know if you want anything specific.