Best way to access SQL Server Data

Hi, what do you guys think is the best way for a user to access financial data that is stored in SQL Server?

conn.Open()
// sql command
conn.Close()


something like that

You'll need to be more specific with your question -- what specifically are you looking to accomplish?

If you're looking for a database abstraction layer, you may want to look into the EntityFramework: http://msdn.microsoft.com/en-us/data/ef.aspx.