gOS 3 'Gadgets' instantly launches Google Gadgets for Linux on start-up, introducing over 100,000 possible iGoogle and Google Gadgets to the desktop. Google Documents, Calendar, and Mail launch in Mozilla Prism windows to closer resemble desktop applications. The newest release of Wine 1.0 is included to now support thousands of Windows software for our advanced users. gOS 3 Gadgets is based on the solid Linux distribution base of Ubuntu 8.04.1.
gOS 3.0 Features
Wine : - Wine allows you to run thousands of Windows applications under Linux including popular titles like Adobe Photoshop, Internet Explorer, and World of Warcraft. Usually thought of as a Microsoft Windows emulator, Wine developers would prefer that users thought of Wine as a Windows compatibility layer for Linux.
Google Gadgets : - Use Google 'Gadgets' on gOS - Install 3rd party Widgets to your desktop, code your own, or play around with the array of built-in gadgets!
Mozilla Prism : - Prism is a new application from mozilla that splits web applications out of their browser and runs them directly on the gOS desktop.
Included: Google Mail, Google Calendar, Google Documents, and YouTube.
OpenOffice : - OpenOffice.org is a multiplatform and multilingual office suite and an open-source project. Compatible with all other major office suites, the product is free to download, use, and distribute.
Mozilla Firefox 3.01 and Skype for Browsing and Chatting !
Download : gOS - Discover a Good OS - Download gOS 3.0
Home Page : gOS - Discover a Good OS
Yes it is a Linux .. gOS =! Google OS .. Its good OS 
They have shifted from Enlightment to Gnome and using much better base and tools 