Introduction to Linux
Linux is an operating system that evolved from a kernel created by Linus Torvalds when he was a student at the University of Helsinki. Generally, it is obvious to most people what Linux is. However, both for political and practical reasons, it needs to be explained further. To say that Linux is an operating system means that it’s meant to be used as an alternative to other operating systems, Windows, Mac OS, MS-DOS, Solaris and others. Linux is not a program like a word processor and is not a set of programs like an office suite. Linux is an interface between computer/server hardware, and the programs which run on it. (Read more at official site: http://www.linux.org/info/index.html)
In other words, it is that damn thing which though can not be touched but makes a computer to run.