As it comes from official site, gOS is alternative OS with for the masses. Actually it’s open source operating system that is based on Linux kernel and would be built to include Google Apps..
Wikipedia describes gOS as a Linux distribution created by gOS LLC, a Los Angeles-based corporation. The company advertises it as “An alternative OS with Google Apps and other Web 2.0 apps for the masses.”.
gOS is based on the Ubuntu 7.10 (Gutsy Gibbon) distribution and uses the Enlightenment 17 window manager to lower memory and speed requirements. It first appeared as preinstalled OS on the Everex Green gPC TC2502 sold at Wal-Mart. Primary feature is its usage of a Mac-like Dock featuring icons linking to various web applications such as Google Docs, Wikipedia, and Gmail, as well as local applications such as GIMP and Skype.