I'd like to build my own operating system (really just the Ubuntu distro as I know the task is difficult) But what I mean by this is I wish to build atop of the Ubuntu operating system as like Apple has done with OS X building it atop of UNIX. I would like to do the same thing with a distribution of Ubuntu Linux except my business would be in control of everything, instead of Canonical Ltd. This question is different from just an Ubuntu Live CD because I don't want to create an almost entirely different OS then Ubuntu. In fact that is why I say that I'd like to build my own operating system.  
How to build a new OS on top of a Linux OS
linux