Linux XP is a Linux distribution that was released to imitate the Windows XP environment and help Windows users feel at home and attract more Windows users to this project. Via the use of the free Wine compatibility layer, Linux XP can run a large number of Windows programs. The current version of Linux XP is 2006 (December 19, 2005). A fee of $39 is charged after the 99th boot.
This is the distro I use and recommend, Why because it works right out of the box. No need to configure Everything, everything just works. It also comes as a 1 CD install that is a live CD that you can install later if you wish.