| Lubuntu | Canonical Ltd. | — |
| Lunar Linux | — | — |
| Macpup | — | — |
| Mageia | — | — |
| Mandriva Linux | Mandriva | — |
| MEPIS | Warren Woodford | — |
| Miosix | Federico Terraneo | 2009 |
| MkLinux | Free software movement, Open Software Foundation | — |
| Molinux | — | — |
| Morphix | — | — |
| MoviX | — | — |
| MuLinux | — | — |
| MX Linux | — | — |
| Mythbuntu | — | — |
| Möbius | — | — |
| Navigatrix | — | — |
| NepaLinux | Madan Puraskar Pustakalaya | — |
| Netrunner | Blue Systems | — |
| NetSecL OS | — | — |
| Nonux | — | — |
| Nova | University of Information Science | 2014 |
| NuTyX | — | — |
| Ojuba Linux | — | — |
| OpenELEC | — | 2009 |
| OpenGEU | — | — |
| OpenHD | — | — |
| OpenMandriva | — | — |
| Openmoko Linux | Openmoko | — |
| OpenSUSE | OpenSUSE Project | — |
| OpenTX | Bertrand Songis | — |
| OpenZaurus | — | — |
| Oracle Linux | Oracle Corporation | 2006 |
| OS/VX | — | — |
| OZONE | — | — |
| Paldo GNU/Linux | Jürg Billeter | — |
| Parabola GNU/Linux-libre | — | — |
| Parch Linux | — | — |
| Pardus | TÜBİTAK | — |
| Parted Magic | — | — |
| PC-MOS/386 | The Software Link | — |
| Pentoo | — | — |
| Peppermint Linux OS | — | — |
| PING | — | — |
| Pinguy OS | — | — |
| Platypux | — | — |
| PLD Linux | — | 1998 |
| Pop!_OS | System76 | 2017 |
| Porteus | — | — |