Here is what I responded to a friend that asked the same question a couple of days ago:
Out of the free stuff, I'd recommend mepis first, and PCLinux second. Right now I am using Mepis on my Laptop, and PCLinux on my desktop. As Linky says, PCLinux is a little better on the new stuff.
Out of the pay stuff, Linspire and Xandros have been pretty good. I had better luck with Xandros (wifi on my laptop worked out of the box back in the day where nothing else would do that).
I think if you are looking for another Windows environment, stick with Windows. There are some new things you'll need to know about that may seem strange and not logical at first (like no drive letters). Unless you are willing to keep an open mind, chances are you'll be wasting your time. Linux is not Windows, and us Linux peeps like it that way.
Also, I would recommend a dual boot system. Force yourself to use Linux on a day to day basis for a month. After that, there will still be things you'll miss about Windows, but when in Windows, you'll be wishing for things from Linux. Only then can you really decide which is better for you. smile.gif It's hard to see the advantages of Linux "out of the box" when its strangths are things like security (no adaware, no viri checkers, no daily patches), stability (my server uptime is over 150days and going strong), and transparency. Those things take time to be appreciated.
Couple more views and ideas can be found in our original thread at
http://www.bytech.ca/forum/index.php?showtopic=3051