1. Tiny Core Linux
This one is probably the smallest Linux distribution that has a GUI - v2.4.1 has 10.6MB. I only tried it once but someone who knows his/her way around Linux could find this as an interesting point to spin off.
2. SliTaZ GNU/Linux
Version 2.0 of this distro is much more complete and polished than Tiny Core, being very well put up together, with enough applications to start with and all in an ISO of only 29MB. exploder already took a look at it but no other word about it.
3. Puppy Linux
Currently at v4.3 (105MB), Puppy Linux has undergone a massive redesign lately, due to staff changes. The first look is very appealing and the good name Puppy Linux gained over the years could make it a possible candidate for a Mini CE.















