| LinuxConsole | — | — | — |
| LinuxEDU | — | — | European Union Public Licence |
| LinuxFX | — | — | — |
| LinuxMCE | — | — | — |
| Linuxmuster.net | — | — | GNU General Public License |
| LinuxPPC | — | — | GNU General Public License |
| LinuxTLE | National Electronics and Computer Technology Center | — | — |
| LinVDR | — | — | — |
| Linvo | — | — | — |
| LliureX | Generalitat Valenciana | — | GNU General Public License |
| LogoDIDACT | — | — | — |
| Loong Arch Linux | — | — | — |
| Loongnix | Loongson Technology Co., Ltd. | — | — |
| Luberri Linux | — | — | — |
| Lubuntu | Canonical Ltd. | — | GNU General Public License |
| Lunar Linux | — | — | GNU General Public License |
| LuxOS | — | — | GNU General Public License v3.0 or later |
| Lycoris | — | — | — |
| Mabox Linux | — | — | — |
| Macpup | — | — | GNU General Public License |
| Madbox Linux | — | — | — |
| Maemo | Nokia | — | — |
| Maemo Leste | — | — | — |
| Mageia | — | — | GNU General Public License |
| Magic Linux | — | — | — |
| MagpieOS | — | — | — |
| MAid Linux | — | — | — |
| MakuluLinux | — | — | — |
| Mandriva Linux | Mandriva | — | GNU General Public License |
| Manjaro | Philip Müller | 2011 | free software |
| Maui Linux | — | — | — |
| Mayix XliveCD | — | — | — |
| MCC Interim Linux | — | — | — |
| MCNLive | — | — | — |
| MeeGo | Linux Foundation, Intel, Novell, Nokia, AMD | — | GNU General Public License, version 2.0 or later |
| MeNTOPPIX | — | — | — |
| MEPIS | Warren Woodford | — | GNU General Public License |
| MiniOS | — | — | — |
| MintPPC | — | — | — |
| Miracle Linux | Cybertrust | — | — |
| Mobian | — | — | — |
| Mobilinux | MontaVista | 2005 | — |
| Moblin | Linux Foundation | — | — |
| MocaccinoOS | — | — | — |
| Momonga Linux | — | — | — |
| Monoppix | — | — | — |
| MontaVista CGX Linux | MontaVista | — | — |
| Morphix | — | — | GNU General Public License |