new box and distro
 

I am considering buying a new box and understand some or all distros allow multi users on one box if so which distro is best and what hardware do I need to have two users on the system at the same time using one box

check here:

http://www.distrowatch.com

it has all the distro information for ya...the most common for new users is mandrake, fedora or suse...i learned on suse...easy to install, user friendly...a year later, i'm still using it...