[oldskool]

Well, for a beginner to Linux it has to be Ubuntu because it is the easiest one I have found to use compared to some others I have tried.

[Brunoboy]

For myself, i have found PCLinuxOs 2009.1 is by far the easiest for a user migrating from windows to Linux. It uses the KDE desktop, easy updating and installation of various types of software via Synaptic. It actually has a very user friendly control panel, via "Configure Your Computer", one of few distros which have. Also a great community forum where for a new user there is always some one ready to help with any issues. There is the choice of using the gnome environment if that is your preferred desktop. Can't say i have tried them all but i have tried many and come back to PCLinuxOS every time. Good luck to you all whatever your choice,
Wayne.