Tiny Core Linux at 23 MB
http://www.tinycorelinux.net/downloads.html
I have experimented with Tiny Core Linux + Wine, that netted around 100 MB, would be a good starting point for running Windows software on a minimal OS. Certainly would run more software than any Windows cut and shrunk to that size.
I have experimented with Tiny Core Linux + Wine, that netted around 100 MB, would be a good starting point for running Windows software on a minimal OS. Certainly would run more software than any Windows cut and shrunk to that size.