You need a reference to Microsoft.SharePoint.dll and Microsoft.BusinessData.dll then the foloowing code
BdcServiceApplicationProxy p =
(BdcServiceApplicationProxy)SPServiceContext.Current.GetDefaultProxy(
typeof(BdcServiceApplicationProxy));
DatabaseBackedMetadataCatalog catalog = sap.GetDatabaseBackedMetadataCatalog();
IEntity ect = catalog.GetEntity("MyEntityNamespace", "MyEntityName");
ILobSystem lob = ect.GetLobSystem();
ILobSystemInstance lobi = lob.GetLobSystemInstances()["MyLOBSystemInstanceName"];
IFilterCollection filter = ect.GetDefaultFinderFilters();
IEntityInstanceEnumerator ects = ect.FindFiltered(filter, lobi);
while (ects.MoveNext())
{
Console.WriteLine(ects.Current["MyEntityFieldName"].ToString());
}