It depends what kind of works you want to do. As you know linux is built for low configured machine. A pentium I PC is enough for 100 clients from file and print server. Just need to tune it.
Try red hat fedora core 2 with latest kernel. If you want FreeBSD let me know. Suse is also good. Knopix if you can find, run from CD, don't need to install in hard drive. :)
-DK.
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