Yes it is but there is a lot more software available for Windows. I have Suse 9.1 and Windows XP on my computer. I use Suse for just about everything but I use windows for games. Mainly because there are not that many games out there for Linux, yet. Doom 3 will be available on Linux soon, quake is, Return to Wolfenstien and others. But the list is much smaller the Windows.
Linux is more stable then Windows. I can keep my computer on for weeks at a time with Linux without any problems. Windows never lasted a day before it started acting buggy and freezing up,(Win95, 98, 98SE and XP.)
I love the fact that you almost never have to reboot linux after you install or un-install a program. You have to reboot windows almost all the time.
There is a difference in both os'. It may take a person some time to get use to how things are compared to a life long use of Microsoft Windows. But the best Linux distros I found that are good for the transition and easy to install and use are Mandrake 10.0 Official, Suse 9.1 and Damn Small Linux(Based on Knoppix but around 50MB.) It is both a bootable cd and you can do a hard drive install. If you have dsl or the like get Mandrake, it works great with that. Suse seems to work better with dial up as well as broadband. The free version of Mandrake is loaded. I think it is four cd's. Suse 9.1's free iso is very limited but you can download the pro rpms as needed from their site. You can also do an ftp install for both Mandrake and Suse pro.
Damn Small Linux is great. I used it a lot when I had a broadband connection. It is small but it is enough to get started and use to it. If you do a hard drive install you can add what you like as you go.
There are a lot of free programs that make up for much of the change from WIndows to Linux. Their is also a growing number of commercial programs that really kick a**.
Well this was my long winded two cents, lol. Have fun with whatever os/distro you choose.