Taken From http://en.wikipedia.org/wiki/Linux
The primary difference between Linux and many other popular contemporary operating systems is that the Linux kernel and other components are free and open source software. Linux is not the only such operating system, although it is by far the most widely used. Some free and open source software licenses are based on the principle of copyleft, a kind of reciprocity: any work derived from a copyleft piece of software must also be copyleft itself. The most common free software license, the GNU GPL, is a form of copyleft, and is used for the Linux kernel and many of the components from the GNU project.
Linux based distributions are intended by developers for interoperability with other operating systems and established computing standards. Linux systems adhere to POSIX,[29] SUS,[30] ISO and ANSI standards where possible, although to date only one Linux distribution has been POSIX.1 certified, Linux-FT.[31]
Free software projects, although developed in a collaborative fashion, are often produced independently of each other. The fact that the software licenses explicitly permit redistribution, however, provides a basis for larger scale projects that collect the software produced by stand-alone projects and make it available all at once in the form of a Linux distribution.
A Linux distribution, commonly called a “distro”, is a project that manages a remote collection of system software and application software packages available for download and installation through a network connection. This allows the user to adapt the operating system to his/her specific needs. Distributions are maintained by individuals, loose-knit teams, volunteer organizations, and commercial entities. A distribution can be installed using a CD that contains distribution-specific software for initial system installation and configuration. A package manager such as Synaptic allows later package upgrades and installs. A distribution is responsible for the default configuration of the installed Linux kernel, general system security, and more generally integration of the different software packages into a coherent whole.
Take a look at Linux Mint 5 (Main Edition) its easy to install easy to use and has much of the software you are likely to need preinstalled.
Linux Mint 5 Release notes
http://www.linuxmint.com/rel_elyssa.php
Linux Mint 5 Download
http://www.linuxmint.com/edition.php?id=25
Linux Mint 5 installation tutorial
http://www.howtoforge.com/the-perfect-desktop-linux-mint-5-elyssa-r1
You download the ISO. image of Linux Mint 5 then you need to create a Bootable CD from the ISO. This can easily be done using Nero Burning ROM or similar software. Linux Mint 5 can also be run straight from the LiveCD you have created without touching your Hard Drive.
LUg.