Recently, government organizations, specialists have been attracted to the movement of open-source software and on top of them, the Linux open-source and free operating system has caught the most attention. So much so that in this movement even the biggest companies like Google, Oracle have stepped forward and are developing open-source software, particularly Linux. This paper states the stepwise development of a Linux based operating system with the Linux from Scratch (LFS) method. First, we take a look at different operating systems, and the need to develop another Linux-based system. The advantages and disadvantages of these operating systems are presented. And further, we analyze a step by step method from “scratch” to a complete Linux-based operating system.