Windows or Linux for parents' PC?

[scott at ehrlichtronics.com (Scott Ehrlich)]

A recent fresh installation of Win XP by me on my parents' PC developed an
unrecoverable problem, proven to be with the OS and not hardware.

I am now thinking of giving them Linux, but there are some web sites they
need IE for, and some multimedia stuff (like Windows Media Player) they
need, though are not at all technical.

The PC is a genuine Intel board with an 800 Mhz P3 and 128 Meg RAM.

What are my browser options?   What WMP options are there for Linux?

I'd most likely be installing debian.

Thanks for any insights.

Scott