https://stackoverflow.com/questions/1578778/using-iqueryable-with-linq/1578809#1578809
The main difference, from a user‘s perspective, is that, when you use IQueryable<T> (with a provider that supports things correctly), you can save a lot of resources.
For example, if you‘re working against a remote database, with many ORM systems, you have the option of fetching data from a table in two ways, one which returns IEnumerable<T>, and one which returns an IQueryable<T>. Say, for example, you have a Products table, and you want to get all of the products whose cost is >$25.
If you do:
IEnumerable<Product> products = myORM.GetProducts(); var productsOver25 = products.Where(p => p.Cost >= 25.00);
What happens here, is the database loads all of the products, and passes them across the wire to your program. Your program then filters the data. In essence, the database does a SELECT * FROM Products, and returns EVERY product to you.
With the right IQueryable<T> provider, on the other hand, you can do:
IQueryable<Product> products = myORM.GetQueryableProducts(); var productsOver25 = products.Where(p => p.Cost >= 25.00);
The code looks the same, but the difference here is that the SQL executed will be SELECT * FROM Products WHERE Cost >= 25.