SUSE Linux Enterprise Desktop 10
And the first reviews are in as well:
SLED 10 is hands down the most polished desktop Linux distribution I’ve ever used — and that includes Ubuntu.
— InfoWorld, June 26th, 2006, SuSE Linux Enterprise Desktop 10; SLED 10 offers unmatched ease-of-use, polish, and hardware support
SUSE Linux Enterprise Desktop 10 has the feature set, compatibility and flexibility to meet the needs of most corporate desktop users. What’s more, at a price point roughly one-tenth of what Vista and Office 2007 will cost, SUSE Linux becomes harder to ignore.
— CRN Article, June 9th, 2006, Head To Head: Can Novell SUSE Linux Take On Microsoft Windows Vista?
You should also check out the videos of Ted Haeger demoing a few of the new features in SLED 10.