i was reading over the gimp tutorials on their site so i can create the links on my site and i was reading this one http://www.gimp.org/tutorials/The_Basics/
and when i get to the part with using the layers mask. it says merge the text layer down but it will not let me do anything because it is just grayed out. could this be because i am using a different version of gimp and also how exactly can i achieve this step so that i can finish the tutorial.

Click on the text layer. Then go to Layers--> Discard Text Info. Finally, right-click on the text layer and choose Merge Down. (btw, when I saw left or right click on the layer, I mean in the layers tab of the right sidebar.

Where can i find a good tutorial on the internet that is easy to follow and provides screenshots and other things so that i can learn all of the functions built into the gimp so i can start creating awsome images? And also if you were to buy a book on using the gimp which one would you buy?

Dude, its called "trial and error" - no one wants to hold your hand because you don't feel like possibly messing up. Read the manual, learn what the buttons do, and just play around with it. THEN go read the tutorials on how to do cool stuff, and figure it out. Put forth a *TAD* bit of effort, and quit asking for hand-holding walkthroughs

although the previous post was a bit harsh, it was completely true. you are never going to get anywhere or even learn anything if you cheat your way thru it. you need hands on experience first.