With all the sample confusion during the March CTP, you will be pleased to know that the sample story for Beta 1 is much more smooth. You can find the complete working set of samples at the following URL.
This sample set includes the full suite of LINQ samples, including LINQ to Entities.
As you may have heard, the Entity Framework will not be shipping alongside of Orcas. As such, when Beta 2 is released the LINQ to Entities samples will be found along with the rest of the Entity Framework, in a distinct CTP. Keep your ears open for announcements regarding this!