For a new user? Mandrake, fedora, ubuntu, knoppix (if you're wanting to play with linux and not let it touch your harddrive, or you want to install knoppix to an hdd via cd).
For more experienced users, I would say Debian and Gentoo. Though, Gentoo is for freaks (thats for you Latch!).
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"You hear the one about the fella who died, went to the pearly gates? St. Peter let him in. Sees a guy in a suit making a closing argument. Says, "Who's that?" St. Peter says, "Oh, that's God. Thinks he's Denny Crane."
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