Choosing the right linux distribution is a problem

Hi,
I am little confused with the linux distribution.
I want to know which linux distribution is simple & easy to learn & understand.
Can you guys help me out?

Linux Distribution: A distribution is a customized version of Linux, put together to give you special features. Some distributions come with lots of extra software (free, of course) for you to use. Some distributions are geared towards geeky experts, and would probably just frustrate a beginner. Other distributions are just right for beginners — even for those who have almost no computer experience.

You might want to try a few different distributions of Linux, all without installing anything, and without changing a single thing on your computer. you could test drive a dozen different distributions in on evening!
http://www.frozentech.com/content/livecd.php
All the Best!
If you're new to Linux, consider one of the distributions that are considered easy for beginners: Ubuntu, Linspire, Mandriva, or Red Hat. (Most of those are commercial distributions, but Ubuntu is free.)

Well said Sam!
Here is a nice guide on How to select a proper Linux distribution
Please go through it!