A few questions you need to ask yourself before you start with your own distro
- Is there any need for another distro?
- Who will use it?
- Why will anyone use it? There are so many great options already!
- Will a user get support? From where?
- Who will maintain the distro? How will you provide updates to security holes?
- How will people get it? Will you give a download link? Where will you host it? Who will bear the hosting expenses?
- If people can't download it, will you send it to people by post/coutier? But then still they have tried and tested Ubuntu thats shipped for free!! Who will bear the shipping costs!
I don't want to discourage you. But I feel instead of wasting time over another distro, contribute in an existing one of your choice