I recommend you read up here: http://msdn.microsoft.com/en-us/practices/default.aspx
Using a DAL will help you isolate your data access from your presentation and business logic. I use it a lot so that I can easily swap out (through reflection and dynamically loading assemblies) data providers.
Read up, lots of good info there.
Also, look into the Data Access Block if you are planning on using .NET. It can be a big help.
