Manhattan OS is a Linux distribution based on Ubuntu created by Kevin McDole, a frequent WebUpd8 reader and commenter. Manhattan OS is in fact inspired by everything we post here, at WebUpd8.
Initially I though this review would be really easy to do since I am very familiar with everything in Manhattan OS, but I then realized half of WebUpd8 is used in Manhattan so that would take like... a year for a full review. So we'll do a light review only and for any application for which you want to find out more, just search for it on WebUpd8.
Manhattan OS comes with basically everything you need and looks simply amazing so if you want to convert a friend to Linux, this is the distro you should suggest. Here is a screenshot of what you see the first time you boot into Manhattan OS:
rest here