In just about a few hours’s time (depending on where you are anyway), Canonical will be releasing the LTS of Ubuntu code named Lucid Lynx. If you are a beginner or introducing it to a beginner, a great way to help them help themselves around the OS is give them a copy of the Official Ubuntu Manual.
It is a community developed, step by step how to on using Ubuntu Linux released under the CC license that will help you become familiar with everyday tasks such as surfing the web, listening to music and scanning documents. With an emphasis on easy to follow instructions, it is suitable for all levels of experience.
It is a handy guide that I believe will go a long way to help Ubuntu establish itself in the OS market. So go ahead and get a copy of the guide. It will come in handy sometime later.