it also depends on your understanding of linux as all distros work well for gaming if you know what you are doing if you can give me some info on what sort of games you would like to play i am sure i can help you out
I use Ubuntu 9.04 x64. I play all my games on it using Cedega which works perfectly fine for me. I use WINE for everything that isn't a game... well, if it's something that I have to use. Just about any program I could need has it's linux equivalent. But Ventrilo for example, is only for windows and that's the chat program everyone uses for WoW so I have to use that. I installed it in WINE and it works fine. Don't need windows for squat.
he refering at pc games.. i guess, well if you have an intel based machine..any distro is good, just need wine, cedega or crossover.
and the right knowledge, at least on how to install those stuff on your distro..
or for ppl that are totally noobs, there are some distro with all stuff already built-in, like modded ubuntu, linux mint hmm is modded ubuntu too...sabayon, gOS and few others
From my experience, if you're a hardcore gamer, you don't want any distro as your primary OS. Wine is still very buggy in some cases, and while Linux in general has become much more gamer friendly, you are still best off with a dual boot box.