Do a friend a favor. Don't sell him Linux. Don't try to "convert" him, please. If he is actually interested, give him something as simple and Windows-like as you can. I generally go for Linux Mint. It's got the stuff in the right place. Thoroughly check hardware support, make sure your friend can play all his media, and check that he can use all his peripherals BEFORE you convert anything over. Don't even start if there's any question. Back up ALL his data for him.
Set the thing up for unattended upgrades. Install SSH and get a dyndns account so that you can admin his box from wherever you are. Then be prepared to spend some serious time helping him get used to those little things that are different. He's going to need it.
Make converting to Linux the best experience of his life. Please. I don't need to read any more "My friend wanted me to try Linux but now I'm stuck at a text prompt and this sucks" blog posts.