Patrik Löwendahl blogged about using C#3 features in .NET 2 via VS.NET 2008 a few days ago:
http://www.lowendahl.net/showShout.aspx?id=191
There are quite a few of the new features that works straight out of the box.
However, Linq does not, alot of the code that Linq uses is simply not present in the .NET 2 BCL.
So, inspired by Patriks post I opened up an old custom Linq engine that I wrote a while back and spiced it up and adapted it for .NET 2.
I also added a few of the standard list extensions such as “Take” “Skip” etc.
The code can be found here:
www.puzzleframework.com/Roger/LinqForNet2.zip
And before you get all excited, this is only Linq to objects, NOT Linq to SQL….
The code supports the following Linq constructs, features and list extensions:
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from (ok ok, I didn’t have to code anything for that)
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where
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join
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groupby
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orderby
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select
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Take
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Skip
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TakeWhile
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SkipWhile
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Distinct
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Deferred execution
Enjoy : – )
//Roger
Roger Johansson Blog 
Very well done!
Sorry if this being submitted twice… How does it compare to LINQBride (http://www.albahari.com/nutshell/linqbridge.html)?
Oh, I didnt know about the other project.
My guess is that LinqBridge is far more complete since it seems to be a serious project.
While mine was pretty much a clean up of my old blog sample.
I havent checked yet, but thats my guess atleast.
Yeah I just checked it out and they got pretty much a full implementation of the in mem engine.
all the list extensions etc.
So if you need Linq to Objects for 2.0 that would be the way to go.