Here is a video on this link
http://www.youtube.com/watch?v=kSx87...embedded#at=62

Someone among my superiors some one wants to create some thing similar to the
video on above link and has asked me what software can they use to do
the same.The purpose is to create educational content only.Which can
have the demonstrations (animations ) and audio also running in
backend of the subject such as Maths or Finance in the same fashion as you see on the link above.I am not
clear as what software can be used for this on Linux or Windows. I
have users which use Windows and Linux both.

I am looking solution for

1) Linux users
2) Windows users

In case of Linux it is Ubuntu for some users and Fedora for some others.
I am a Ubuntu user so I am specifically looking a solution for Ubuntu
but I also need suggestions for Windows type of users.I have
no clue of such video animations at all.I have no idea of how the
video on the link I mentioned could be created let me know some one
who can suggest me some thing for this situation.
I have no idea what should I search in this situation.

I looked at the video yesterday. I have not seen anything like it before.

I would suggest contacting the authors of the video and asking them what they used to create it.

I used to work with a guy who could do really fancy stuff with Powerpoint (in his hands, Powerpoint definitely was not evil, because he ran the program, he didn't let the program run him)--You wouldn't even know he was using Powerpoint if no one told you, but nothing like that video.

I also have not seen anything k=like it before, but it looks like a stylus and blackboard kinda thing.

I wonder is a graphics tablet is available with GNU/Linux and/or xorg?