Lifehacker.com Article on the new Linux Ubuntu Release. This is a good article on taking a look at how easy it is to switch and why it is worth it.
http://lifehacker.com/383769/hardy-heron-makes-linux-worth-another-look
Download the latest release and burn it to CD, You can try it live off the CD and if you like it you can install it from WIndows via point and click. This make's it just too easy for the new linux user. You no longer have to be a geek to love linux.
Yeah it helps some though...
www.kubuntu.org the KDE version of Ubuntu, which I like better either way it's worth checking out, hey it's not like you have to shell out $300 like for Vista. It's FREE OPEN SOURCE SOFTWARE!!!!