Within the context of C# on .Net 4.0, are there any built-in objects that implement IQueryable?
EntityCollection does, as does EnumerableQuery.
Not that I think either of these is going to get you anywhere. To help, we need to know what you are really trying to solve. If you are writing a LINQ provider, you should read this: http://msdn.microsoft.com/en-us/library/bb546158.aspx.
They recommend writing your own implementation.