Asking which distribution of Linux is the best is like asking which flavor of ice-cream is the best: everyone has his or her opinion of which distro's the "best." But in an attempt to answer you question, here's my opinion:
I believe
Slackware's the best; however many first-time Linux users might want something a little less intimidating.
Mandrake is a good distribution to help ease you into the world of Linux.
Fedora (formally Red Hat) is another good distro for newbies, however it holds your hand a smidgen less than Mandy.
SUSE is also good for newbies, but I've never used it so I can't tell you much about it. There are plenty more distros out there, each with its own Linux philosophy and targeted user-base; the best you can do is research a distro before you use it and when you do try it, don't be afraid to muck around a bit. Each of the distributions above has what you are looking for (except SUSE and its ftp setup approach instead of ISOs), and are good to get a feeling of what Linux is like. Do some more research on dual booting before you make the install because there are some issues with dual booting Windows and Linux; make sure you know how to solve the "I can't boot back into Windows" problem (has to do with the MBR) and the "What are partitions?" problem (you'll need at least two, one for Windows, one for Linux).
I wish you the best of luck on your Linux journey. I'm sure you'll enjoy it.
Which is the best distribution of Linux?
I am just now starting looking at Linux distributions, so I thought I would get many opinions on it... which one is the best? I can't seem to figure out which would be the easiest for a 
to use but once I figure it out would still have relatively good features and software. I would be looking for
