If you are wanting to move from Windows to Linux but worry about your data and settings check out Versora. Versora will transfer your Windows settings and personal data, like IE, Outlook, Office, etc to Linux. The whole process is automated including migrating your background image.

On top of it all if there are applications for Windows that are a must have you can get Win4Lin bundled so you can setup and run Windows on your Linux desktop. If you just have an application or two also take a look at Crossover office from Codeweavers.

If you are looking for the easiest Linux distribution that is close to Windows you may want to try Xandros desktop or Linspire. Neither of these products are free, but for someone who just wants the easiest move with a formiliar environment and corporate support, these may be the best solutions when mixed with Versora. Be aware, Linspire has more applications to choose from out of the box than Xandros.

If you really would like to explore Linux and Open source software, but still need to run Windows and don't have the money to invest in moving I would suggest Kubuntu 7.04. Kubuntu Linux would be a great start for someone new to Linux and Verosa may make that move pretty smooth. You do not need the bundled Win4Lin, because Vmplayer is easily installed via the package manager in Kubuntu and it runs Windows very well on Linux. As you progress in knowledge you may find that a combination of Kubuntu and Wine for running Windows applications are all you need. If your kids insist on games, Transgaming can run most games not running in Wine for low cost.