Debian
The Debian Project is an association of individuals who have made common cause to create a free operating system. This operating system is called Debian.
VS
Red Hat Enterprise Linux
Red Hat Enterprise Linux (RHEL) is a Linux distribution developed by Red Hat and targeted toward the commercial market. Red Hat Enterprise Linux is released in server editions for x86, x86_64, Itanium, PowerPC and IBM System z architectures, and desktop editions for x86 and x86_64 processors.