Thanks for all the good info guys. It will be helpful.
What I realy want to do is create an alternative to Windows. A TOS like OS seemed like a good starting place. Now don't get me wrong. I love Linux. But I just don't see it displacing Windows for the average user. Plus I think all the current GUIs suck for Linux. And for the average user I would not even want to have a command line. Anyway.
What do you guys think about file systems? Is FAT32 ok for something like this? Or should I go with a JFS like file system? Any thoughts would be very helpful.