Linux is a open source operating system designed to be flexible yet user friendly in operation. Under the GNU Agreement, Linux is orginally considered free, although some companies have taken it in to present a buyable copy. It is available for download in a vast number of locations or on disk in about 20 languages.
It's design allows for a user moderately adpat in computers to control the computer to it's lowest levels. With windows, how you are presented with dialog boxes and how you never can seem to find a way to change a certain thing, with linux it is there somewhere, fully editable by you. Although the structure of linux is indeedly overwhelming, with the multitude of forums, support, Q&A, manuals and the continuing expansion of the core OS and the programs that accompy it, there is a wealth of information found not only on the internet, but on the computer itself.
A lot of configuration takes place via a command prompt called 'Console'. Being able to use this is the key to opening up the linux system, and allowing for some features that haven't been scripted up to be completed. As each version of linux comes out, it comes with updates and new programs. In the recent years, there have been breakthoughs in allowing windows executables to be run under linux itself (WINE). To add, there is no equal in security in any of a linux based distribution. There is a master password (the root password) that allows for administrative changes. This password is asked for every single time. Not only can this password not been seen from keypresses, but nothing can harm the computer.
All in all, if you like change and learn, Linux is something to look into. It uses a lot less resources then Windows, but it requires that you are not a retard with computers and know a bit about using command prompt-style syntax.