Here is the table I made by getting data from Distrowatch.
|Distribution||Latest in Official Repositories||Released version with the Latest ISO|
|Mighty Ubuntu||Snapshot (2.4.0rc3)||7.10 (2.4.0rc3)|
|Fedora||Rawhide (2.4.0)||8 Test 3 (2.4.0rc3)|
|Mandriva||Cooker ( 2.4.0)||2008 (2.4.0rc2)|
|FreeBSD||7Current (2.2.17) 6Stable (2.2.17)||6.2 RELEASE (2.2.13)|
|Gentoo||Unstable(2.4.0rc3) Stable (2.3.19)||2007.0(2.2.14)|
|PCLinuxOS||apt (2.4.0)||2007 (2.3.16)|
As we can see that of these FreeBSD has the least updated version of Gimp and Arch, PCLinuxOS, Fedora and Mandriva have the latest versions of Gimp 2.4.0. Others have an in between versions.
However, the latest version of Gimp in Fedora and Mandriva is present in their testing repositories and not release in their stable repositories.
Hence we have only two distributions which have the honor of having the latest GIMP in their stable repositories ARCH and PCLinuxOS. Hats off to both of them for keeping the distributions fully updated and enabling people like me to work on the latest version of software ( Gimp in this case).
One more reason why I Love PCLinuxOS.
DISCLAIMER :: I have tried to stick to some common distributions (which I have used in the past) and this comparison is solely based on Gimp version in the repositories of various distributions at 9:56 AM IST on 26th October 2007 as reported by distrowatch.