Oh no, not again. Every (or almost every) non-Linux user that registers here asks this same question. It comes up at least twice a week. And the same answer is given: there's no such thing as "the best distro". You didn't even say what do you intend to use Linux for. Home PC, work office, mail server etc. You can get an answer to your question two ways:
-try several distributions and settle with the one you like most. This goes for the ones who have plenty of time but can be a bit confusing as each distro has its own particularities. Or,
-just pick one (of course, don't jump straight to Slackware or something like that), see what Linux is about and, when you understand the way things work in Linux, feel free to choose something else.
For the second approach, you may use a visit at www.distrowatch.com
or check here, at LQ, the awards page: http://www.linuxquestions.org/questi...?s=&forumid=62
Or, of course, you may always get yourself a LiveCD (Knoppix being the most popular) and play around with it as much as it takes to get familiar to Linux.
As for the price, most of the Linux distributions come for free, meaning that you can download them and use them as you wish.
Good luck and let us know what the gods reserved to you.