Chessmaster is the best program for learning. They have courses on everything from attacking play to rook endgames. The CPU is rated 2700+, but you can set it on different levels.
If you want a REALLY strong program, go for Fritz or Rybka.
Of course, Chess.com has learning courses and a CPU that's pretty strong (but plays the same moves every time).
P.S. You posted the same question twice. The other link is here:http://www.chess.com/forum/view/chess-equipment/chess-program2?cid=2091764#last_comment
Could you please help me? Im new in this site and I want a chess program that can teach me on openings, tactics etc. And I really want to have the opportunity to play with CPU(Computer) without bugs or problems during the play. Please give me some suggestions.