These days there are many excellent, user-friendly distributions of Linux out there. Personally I rather enjoy Mandrake Linux, which is very similar to Red Hat except it's compiled to be faster, has a much better software installation tool, and it comes with tons of cool software and multimedia codecs by default. I also really like Suse, which aims to take over the corperate desktop. I'd get a free version of one or both of those, either by downloading it from an FTP mirror or by paying a Linux CD distributor about $1 per CD for a nice, silk-screened copy. If you find you like a certain Linux distribution enough to use it exclusively, you might consider supporting that vendor by buying a boxed copy of the OS or signing up for a subscription for early releases of upcoming software.
While I believe Linux is by far the superior of Windows, I want to stress that Linux is not a 'better Windows' -- it's actually a 'better Unix' if anything, so it's very different. It's true that in some aspects Linux and Windows are very much alike. But in others, they are nearly polar opposites. This can be a good thing and a bad thing. A good thing because Linux is a much better design, and a bad thing because it's nothing like what you already know. I recommend literature which will help ease the transition, such as Marcel Gagne's excellent Moving to Linux: Kiss the Blue Screen of Death Goodbye!, which is an enjoyable and easy read. If you want more depth, you should check out Paul Sheer's LINUX: Rute User's Tutorial and Exposition, which is published for free as HTML (also available in PDF and as a single compressed archive). Rute covers everything from how binary works to how to set up & configure an Apache server, and everything inbetween. Read this book, and you'll know more than a gaggle of MCSEs!