Only Microsoft makes Windows. Anyone can create a Linux distribution and use the “Tux” penguin logo on their product. Popular Linux distributions offering free downloads include…

• Debian: http://www.debian.org/
• Linspire: http://www.linspire.com/
• Novell SUSE: http://www.novell.com/linux/
• Red Hat: http://www.redhat.com/
  
• Slackware: http://www.slackware.org/
• Ubuntu: http://www.ubuntu.com