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I have downloaded , compiled and installed the linux kernel 3.0 to my ubuntu HDD.
What I am wondering is all these different different distros that you can download thru the web or (a site like distrowatch.com)

Do all these distro's come from the same linux kernel or a version of it. And the only thing different between the distro's are between the software packages , and the desktop/windows system used (i.e gnome,kde ,lxde ,...etc)

Or do the people that make these different distro's like knoppix , ubuntu , Fedora , solaris , archlinux ,..etc
need to remake the kernel? Or do they just use the main linux kernel 2.6 , 3.0 ... and just install different packages and desktop environment ( mostly user level stuff )

Because it seems to me that most linux distro's are the same just the look and feel is different and different packages/tools are installed by default. (all of these things could be changed by a knowledgeable linux user , so essentially you can transform an archlinux distro into a ubuntu and visa-versa)

Correct me if I am wrong or overlooking anything.
I am assuming the architectural is the same for all distro's we are talking about because if this wasn't the case then you would need to use a different/recompile the linux kernel to a different arch before using.

All software can be patched, a lot of software comes with configuration options. Finding the exact same binary in two distros is therefore rather unlikely.

What makes distros different is the (paid) services they are willing to provide for you, computermorons and other problems, as well as the specific set of builds of software they made with the intent to support their target audience. A server distribution (f.x. CentOS) will have more security options set, a workstation distribution (f.x. Ubuntu) tends to more features and less hassle. Source distributions (f.x. Gentoo) delegates such choices to the user.

ok, so does that mean the distro's use different kernels?
Or do you mean they use different software , kde , gnome, ...etc and configure it differently in like an .initrc or other files?

Or do they have to physically compile the linux from source in creating these distro's?

Because it seems to me they are just using different desktops , wallpapers , and some different software packages or modifications to the configuration files.

There's a huge amount of configuration settings available to the linux kernel. Different distro's use different settings for different reasons.
Just look at the latest ubuntu kernel config settings http://kernel.ubuntu.com/~kernel-ppa/co ... ur.generic

wow that really gives a sense of scale.

Ok , I see
curious in some of my linux distro's they have in the /boot directory a I am wondering what these files are for and if they all are necessary , how they gets created?

I know vmlinuz-2.6.32-21-generic (is the kernel) , memtest86+.bin (is a program to check memory) .

I am mainly wondering about initrd.img-2.6.32-21-generic , vmcoreinfo-2.6.32-21-generic , config-2.6.32-21-genericabi-2.6.32-21-generic ?

while linux is monolithic with regards to drivers, a lot of the other things needed to support a running system exist in user space, including things like scripts to configure root filesystems. initrd solves a chicken and egg issue by just sticking a userspace in a compressed module and having grub load the damn thing. it should have just enough functionality to load the real system and do a pivot. I'm not entirely sure on this but, I think how it works is they use busybox in the initrd, and if they fail to do the pivot for any reason you get the Failed to mount root filesystem issue. if I am wrong please correct me.

If you're planning on starting your own Linux distribution, you should seek another forum. This is not the appropriate place to be asking such questions.