you looking to load Linux on a small device like an ipod, cell phone, or perhaps a nice remote control
I would look into knoppix distros, since they can be compacted down to minimal installs.
DSL (damn small linux) is based on knoppix and a full install is only 50 megabytes, that includes gui, web browser, word processor, a few utilities, and a media player, not bad for 50 meg.