where to start
 

Helo all,
I am a linux new user, I am windows intermediate user.
so can any body suggests to me where to start with learning into linux and whcih distribution can I use?
THanks

Can't go wrong with Mandriva (I'm finding it very easy to learn on). Pick one and stick with it til you learn it. Don't give up (This is my third and final attempt at learning linux. no more switching back to windows for me).
Kevin

how could I start (is there special tutorials?)

First you have to download (or order) a distribution (try distrowatch to find out more about each distro)