There is no "best Linux". It all depends on the purpose and the user. If you are a Linux n00b, RedHat and Mandrake are the "best". Many more experienced users like Slackware much better. Some people can't stop talking about how good FreeBSD is (not really Linux but in practice very close) and so on and so forth.
There are also a ton of distros for special purposes like firewalls and so on, but I guess those are not the ones you're interested in.
I guess Red Hat is brilliant for server software but I have never used that before (partly because I’m on dialup). My first windows alternative operating system was Linux Mandrake 8.2 (I bought that so I had manual etc) and it was a good learning curve.
Now I have Linux Mandrake 9 with Windows XP Pro in a dual boot environment. I have also tried to use Smoothall.org for a firewall system but that failed on my old system.
Well that's what I have and if you’re a newb try buying the LinuxFormat magazine (uk and abroad, www.linuxformat.com I think) for much more information. Also google for specific operating system sites.
Ep, glad to see you come back and tidy up...did want to ask a one day favor, I want to enhance my resume , was hoping you could make me administrator for a day, if so, take me right off since I won't be here to do anything, and don't know the slightest about the board, but it would be nice putting "served administrator osnn", if can do, THANKS