It really depends what you'd like to do with it. If you're looking for something that takes nice photos, I'd go with the iPhone or the Galaxy. The Galaxy supposedly has the best battery life. If you want the phone that is going to have the most apps available and/or if you have a mac at home, I'd go with the iPhone.
I'd go for one of the Galaxy models or the iPhone right now. The newer Motorola Android is pretty good, too, and I've heard good things about the HTC Android phones. Androids sync up with Google better (for obvious reasons), iPhones sync up with Mac better and have apps that aren't available on other devices. Those are going to be the main sticking points. I'd really just go to the store, play with each OS for a bit and see if there's one that feels more comfortable and intuitive to you.
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I'd go for one of the Galaxy models or the iPhone right now. The newer Motorola Android is pretty good, too, and I've heard good things about the HTC Android phones. Androids sync up with Google better (for obvious reasons), iPhones sync up with Mac better and have apps that aren't available on other devices. Those are going to be the main sticking points. I'd really just go to the store, play with each OS for a bit and see if there's one that feels more comfortable and intuitive to you.