The best beginners dist is the one the person's friends are using.
If this is not applicable.
The most popular one at the local lug or support mailing list/web forum
of choice.
If the person is a beginner as opposed simply a user _any_ distro that
installs is completely fine. The cheapest magazine with an appropriate
cd or dvd on the cover.
All the major ones are pretty easy compared to when all the old sages
around had no clue and installed for the first time.
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