Unsure what a Linux distribution is? Read the Linux Distribution Guide
ValEnt Linux uses the KDE desktop environment, it has all the necessary software pre installed for: writing documents, spreadsheets, presentations, image manipulation, playing DVD's and music, viewing PDF files and much more. ValEnt Linux also has the synaptic software manager installed.
Virtual Linux is basically the Mandriva Linux operating system, modified to run directly from your cd rom drive. With Virtual-Linux 1.1 you get about 1.6 gigabytes of software, all compressed onto one cd rom, using cloop compression.
Xebian is an Xbox-enabled version of the Debian GNU/Linux distribution. It is based on the standard x86 Debian, but the install process, and naturally the bootloader, the kernel and the kernel modules are all customized for the Xbox.
XFCELive is a community-based effort to bring the distro and desktop environment closer together.