Easiest Linux
While this site talks much of the difficulties of Linux, there is a new trend that has drastically reduced the pains of trying Linux for the first time. Live CD’s are disks that you put into your drive when the computer is off. When you start your computer you’ll find that you’re looking at and interacting with Linux. When you take the disk out and restart your computer you’re looking at Windows (or whatever) again.
Some common Live CD’s are Knoppix, Linspire (formerly Lindows), Gentoo, and several others. Some of the distributions, like Mepis Linux offer the ability to install straight to your hard drive from the Live CD. This is useful if you want to try it out at first, but then want to make the switch.
For those who are thinking of starting work with Linux, go for it. Yes, it’s hard, but you don’t have to master it to get started. Even if you don’t know the command line or what a shell is or even what this KDE and Gnome business is all about you can start using Powerpoint for Linux and writing emails on Linux immediately. So get yourself a Live CD and take a risk free tour of Linux.