Okay.  I am not an expert on anything.  Not even close on Linux.  I do know how to do a thing or two and I know the best places to get help.  Lots of help.  Trust me.  After all, I screw up something on here at least once a month. 

Where to Start

These distros will get you into the world of Linux without killing you.  My recommendations are from personal experience and is not meant to be completely definitive.  

Freespire/Linspire

Biggest advantage?  Ships with all the media codecs you'll probably need so that you can play MP3s and videos without trouble.  Worst part?  *spires seem to run slower than other distros and Linpsire does cost money.  However, you get access to tons of great software and its actually easy to install.

Knoppix

This bootable distro (it comes as a Live CD meaning that you load the whole distro off a disk and never install it on your computer) lets you sample a ton of software without ever damaging your computer.  Great way just to get a taste.

Ubuntu

Ubuntu is the most popular distro around.  This means you get a massive community to back you through whatever problems you have.  Ubuntu is solid and built on Debian (as tough as they come).  Plus Ubuntu has a whole lot of software available for download with it and strong commercial.  This is what I personally run.

What Now?

If you've picked out a distro to try, then its time to install it.  The best advice is to read through the installation guide on their site.  It's typically similar but there can be variations and its best to just read first.  

Once you have it installed, its time to update it.  This will get you any bug patches they've issued and update your software.  Then you can play.  Its good to get a couple games and find some familiar programs.  I use Firefox which is also available for Windows and Mac.  Google Desktop just hit Linux too.  

If you went the Ubuntu route, try out Ubuntu Guide.  The Guide will get you started with the programs and codecs you need.  It can also teach you to control your system and successfully navigate it.

What's Up Next?

Come on back.  I'll have distro comparisons and more information about installations.  This is just the start.  Let me know what you need here.