Ubuntu is apparently the most popular desktop Linux distribution, and is based on Debian.
Debian is a popular and influential Linux distribution.
The Debuntu wiki (Debian/Ubuntu) discusses the Debian and Ubuntu operating systems and how to do many common tasks on them. (Because they are so similar, the same method often works on both of them, even when you have to do that task some other way on other Linux distributions).
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(As of: 09 January 2012)