Advantage and disadvantage of LINQ?

Advantage and disadvantage of LINQ?
Adv.
Allow the developers to query data without having to write data store specific code.
It helps in Memory Collection query easily.
DisAdv.:
One disadvantage I see is that it adds another layer of code, and my understanding is that it has slower performance than using stored procedures and ADO.Net. It also seems that debugging could be a challenge, especially for more complex queries, and that these might end up being moved to a stored proc anyway.