DSL - Damn Small Linux
What is Damn Small Linux, a.k.a. DSL?
DSL is a very versatile 50MB mini desktop oriented Linux distribution.

Damn Small is small enough and smart enough to do the following things:

• Boot from a business card CD as a live linux distribution (LiveCD)
• Boot from a USB pen drive
• Boot from within a host operating system (that's right, it can run *inside* Windows)
• Run very nicely from an IDE Compact Flash drive via a method we call "frugal install"
• Transform into a Debian OS with a traditional hard drive install
• Run light enough to power a 486DX with 16MB of Ram
• Run fully in RAM with as little as 128MB (you will be amazed at how fast your computer can be!)
• Modularly grow -- DSL is highly extendable without the need to customize

More Info» | Download» | DSL ftp:

Damn Small Linux - Puppy's small brother
" Puppy Linux has proven its worth, time and time again. Despite its modest footprint, it managed to impress me with a dazzling array of applications and great support for wireless, multimedia codecs, including Flash, MP3 and other Windows formats out of the box, NTFS write access, and more. Furthermore, it managed to look good, run fast, stay stable.

Damn Small Linux (DSL) is another small, minimal-requirement distro, which aims to deliver solid functionality and ultra-fast performance on very-low-end machines, with as little as just a handful of MB of RAM. Alongside Puppy, it's one of the flagships of small Linux distros. "

Another very informative overview at Dedoimedo