Hi,
According to sun
j2ee patterns, if you�re using the new Local interfaces to implement your entity beans than you coul�d skip building the DAOs as you�re gonna do local calls on the beans, but if you�re using the remote interfaces entity beans from ejb 1.1 specifications
you should consider building some DAOs to avoid the remote calls in some cases.
The next text was taken from the sun catalog:
Using lightweight entity beans under the EJB 2.0 specification. The EJB 2.0 specification introduces the notion of local interfaces, which allow clients to use entity beans without making a remote method invocation. Under this specification, a data access object can be implemented as a lightweight entity bean, whose local interface abstracts data access functionality.
you can read more at:
http://java.sun.com/blueprints/patterns/j2ee_patterns/data_access_object/index.html regards.