SQL Stored Procs are pre-compiled sql statement while LINQ has queries bonded and written with some programming language..

Stored procedures normally are faster as they have a predictable execution plan. Therefore, if a stored procedure is being executed for the second time, the database gets the cached execution plan to execute the stored procedure. LINQ supports type safety against stored procedures.LINQ supports abstraction which allows framework to add additional improvementslike multi threading. It’s much simpler and easier to add this support through LINQ instead of stored procedures.LINQ allows for debugging using .NET debugger, which is not possible in case of stored procedures.LINQ supports multiple databases against stored procedures which need to be re-written for different databases.Deploying LINQ based solution is much simpler than a set of stored procedures

In linq checking errors in compile time and stored procedure at runtime. In linq no need to addtinal script because linq under .Net framework using only one DLL and procedure we need require for additional script. Performance compare linq procedure is fast because it execute server only.