Import data from excel into visual studios using LINQ in visual basic

In a short: You have to use ADO.NET[^] (OleDb) provider to connect to the Excel sheet, then you'll be able to use Linq to DataSet[^].
Steps to do:

1. Create OleDbConnection[^] to connect to the Excel file (connectionstring[^])

Dim sConnStr As String = String.Format("Provider=Microsoft.ACE.OLEDB.12.0;Data Source={0};Extended Properties='Excel 12.0;HDR={1}';", "FullFileName.xlsx", "YES|NO")
Dim oConn As OleDbConnection = New OleDbConnection(sConnStr)

2. Create OleDbCommand[^]

Dim sCommStr As String = "SELECT * FROM [Sheet1$];"
Dim oComm As OleDbCommand = New OleDbCommand(sCommStr, oConn)

3. Create OleDbReader[^] to read data into DataTable[^] (use DataTable.Load(IDataReader) method[^])

Dim oRdr As OleDbReader
Dim oDt As DataTable = New DataTable()
oRdr = oComm.ExecuteReader()
oDt.Load(oRdr)

4. Use Linq on datatable object

Dim myData = oDt.AsEnumerable() _
    .Where(Function(x) x.Field(Of String)("Name") = "Peter") _
    .Select(Function(x) x) _
    .ToList() 'returns a List(Of DataRow)

More:
Queries in LINQ to DataSet | Microsoft Docs[^]

Other resources:
Accessing Microsoft Office Data from .NET Applications[^]
Using LINQ to Query Tables in Excel 2007 (OpenXML)[^]
Walkthrough: Office Programming (C# and Visual Basic) | Microsoft Docs[^] (there's small combobox on the right site to change language)
Create a simple data application by using ADO.NET[^]