Every computer needs a core piece of software which is called an "Operating System". Many computers today use Microsoft Windows as their operating system or if you are using an Apple machine, Mac OS X. Linux is an alternative operating system for both Personal Computers (PCs) and Apple Macs.
Linux is a free operating system originally created by Linus Torvalds with the help of many developers (hackers) around the world. Linux is developed and released under the GNU General Public License which makes the source code for Linux freely available to everyone.
A Linux distribution (a package of Linux and Linux related programs) comes with everything a modern computer user need including an advanced GUI (Graphical User Interface), full Internet capabilities including e-mail, web browsing and FTP. Office applications like word processors and spreadsheets (often with a high level of compatibility with other programs like Microsoft Office), photo editing, full development suites, games and much more.
Linux is also very apt at running on a server. Linux is often used as an email and web server. If fact the computer which sent you this page is running Linux.
Linux runs on many different hardware platforms including Intel, Sparc, PowerPC, and Alpha Processors.
You can read more about Linux on my site
Thanks,
THP