Besgnulinux
Besgnulinux is a lightweight, desktop Linux distribution based on Debian's "stable" branch. Using the JWM window manager, it is designed to be fast, lightweight and easy to use, suitable for older and low-specification computers.
VS
Tiny Core Linux
Tiny Core Linux is a 16 MB graphical Linux desktop. It is based on a recent Linux kernel, BusyBox, Tiny X, Fltk, and Flwm.