New to Linux
 

How does Linux Xp compared to the other Linux OS?

In what way? Speed, Look, Power, something else?

I wouldn't recommend Linux XP, couse I haven't tried it and because of their goals and copying windows.
If you want something easy to use go with ubuntu or kubuntu (which acts a little more like windows).
BTW, you can't compare anything if we don't have details about what you want in it.

If you go to Distrowatch and select anything in the top 5 on their "hit list" you cannot go wrong.

This said, I recommend anything using the deb/apt/synaptic package system. This includes the Ubuntu family, Debian, Mepis, and PCLinuxOS

Don't work too hard picking your first Linux distro---chances are very high you will try several.

When I tried it about a year ago it looked like some work had been put into it but it was not there yet and it seeks to also copy Windows restrictions which a current Linux user can only find both bizarre and offensive. I do not know if the "only 99 boots then you need a license" on the freely available edition is a joke or for real. Since it's main appeal is to sound like it is Windows XP on Linux there is really no problem choosing another distribution.
Personally I do not find Linux XP, Linspire, or Xandros superior to other distributions. Of the three I would rank Linux XP last.
For someone totally new I would suggest trying the Knoppix "live" CD/DVD. I would suggest Suse, Mandriva, Fedora, or Ubuntu (or variation) for hard disk install depending on the PC and other factors. Vector Linux is also very nice as it has multi-media apps running by default.
Ubuntu also runs as a "live" CD so you can try it out before installing. That may be your best choice.
Good Luck.