Bodhi Linux
Bodhi Linux is an elegant and lightweight Debian/Ubuntu-based distribution featuring Moksha, an Enlightenment-17-based desktop environment. The project takes a decidedly minimalist approach by offering modularity, high levels of customisation, and choice of themes.
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.